Summary of the taxes applicable in Congo
Table 1 : Taxes on industrial, commercial, craft and agricultural profits (BICA)
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Taxes on industrial and commercial and agricultural profits (BICA)
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Taxable persons |
Profits from the exercise of a commercial, industrial, craft or agricultural profession
-Profits from furnished leasing
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Exemption |
Benefits from a new operation (company or plantation) |
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Rate |
progressive rate Annual Schedule
Income <200.000 : 1% 200.000-800000 : 15% 8000.000-2.500.000 : 30% 2.500.000-8.000.000 : 50%
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Table 2 : Tax on profits from non commercial professsions
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Tax on profits from non commercial professsions
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Personnes imposables |
Income received by persons performing liberal professions (architects lawyers, notaries, private schools) |
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Rate |
progressive rate Annual Schedule
Income <200.000 : 1% 200.000-800000 : 15% 8000.000-2.500.000 : 30% 2.500.000-8.000.000 : 50%
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Table 3 : Corporate taxes
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Corporate taxes |
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Taxable persons |
- Capital companies and equivalents ; - Cooperatives ; - Public institutions and state agencies enjoying financial autonomy - Civil societies and private clubs for their business ; - Companies that opted for the IS.
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Exemption |
- Agricultural products production, transformation and conservation cooperative societies ; - Agricultural Unions ; - Public affordable housing offices - Mutual agricultural credit fund - Economic Interest Group (EIG) - New companies (. first exercises, under conditions) |
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Rate |
38% 30% for foreign companies and oil services
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Table 4 : Special tax on companies
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Special tax on companies |
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Taxable persons |
- Public limited company - Limited liability companies - Limited stock partnerships
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Exemption |
- Agricultural products production, transformation and conservation cooperative societies ; - Agricultural Unions ; - Public affordable housing offices - Mutual agricultural credit fund - Economic Interest Group (EIG) New companies (. first exercises, under conditions) |
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Rate |
1% 2% (if two successive deficits)
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Table 5 : Company car tax
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Company car tax |
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Taxable persons |
Persons subject to corporation tax |
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Exemption |
Passenger vehicles aged over 10 years |
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Rate |
- 200 000 Francs - 500 000 Francs
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Table 6 : Value Added Tax
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Value Added Tax |
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Taxable persons |
Individuals and legal entities including local communities who realize taxable transactions ie transactions within an economic activity |
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Exemption |
- Sales of products grown by farmers, ranchers, fishermen and hunters ; - Sale of postal figurines - Printing and imports of newspapers ; - Works of art - Health, social and education provisions - Essential goods |
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Rate |
Normal rate : 18% Rate is zero for exports, international transport and eucalyptus industry
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Table 7 : Excise duties
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Excise duties |
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Taxable persons |
- Tobacco ; - Alcohol - Jewellery, silverware, goldsmithery ; - Passenger vehicles ; - Hi-fi ; vidéo |
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Exemption |
All other property All services |
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Rate |
24%
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Table 8 : Flat tax on wages
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Flat tax on wages |
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Taxable persons |
Employers and payers of allowances
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Exemption |
- The state, international organizations diplomatic missions ; - The salary of the spouse of the sole holder - State organizations enjoying financial autonomy, departments |
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Rate |
- 5% on all wages, increased - 4% on the fractions above 1,500,000 except for industrial and handling businesses |
Table 9 : Apprenticeship tax
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Apprenticeship tax |
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Taxable persons |
Establishment or public, private or mixed companies employing one or more workers |
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Exemption |
On demand for companies that train their staff |
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Rate |
1% of total wages and salaries |
Table 10 : Contribution of business licensing
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Contribution of business licensing |
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Taxable persons |
Natural and legal persons who exercise an industrial, commercial or not, artisanal, activity |
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Exemption |
- The state, municipalities, pension companies ; - The partners of limited public companies or limited partnerships - Public and private institutions with the purpose of taking in poor children - The mining concessionaires |
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Rate |
Fixed fee and / or variable fee depending on the activity, equipment, personnel, etc... |
Table 11 : Contribution of licenses
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Contribution of licenses |
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Taxable persons |
Natural or legal persons engaged in the sale of alcoholic beverages |
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Exemption |
Sale of soft drinks |
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Rate |
Amount varying as a function of the classes of the license |
SEE ALSO (in French): The Common External Tariff of CEMAC - Congo, Local Taxes and VAT in Congo