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Corporate - Taxes on corporate income

Congolese-registered companies are taxed on the territoriality principle. As a result, Congolese companies engaged in business outside of the Republic of Congo are not taxed in the Republic of Congo on the related profits. In the absence of a tax treaty stating otherwise, a non-resident company is liable for CIT on income realised in the Republic of Congo or derived from or resulting from work/services of any nature supplied or used in the Republic of Congo.
The standard CIT rate in the Republic of Congo is 30%, with certain exceptions.