---
name: cg-corporate-income-tax
description: "Source-cited draft: corporate income tax for Republic of Congo (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cg-corporate-income-tax"
  jurisdiction: "CG"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Republic of Congo Corporate Income Tax

## Corporate income tax (Impôt sur les Sociétés)

- **Corporate income tax overview** — Companies pay the Impôt sur les Sociétés (IS) on net taxable profit, with a standard 30% rate, sector-specific rates, and a turnover-based minimum tax. A 5% surtax on tax due applies from 2025.
- **Standard corporate income tax rate** — 30% percent  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/taxes-on-corporate-income)_
- **Rate for foreign legal entities** — 33% percent  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/taxes-on-corporate-income)_
- **Reduced rate — microfinance and private education companies** — 25% percent  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/taxes-on-corporate-income)_
- **Reduced rate — mining, quarrying and real-estate development** — 28% percent  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/taxes-on-corporate-income)_
- **Surtax on total tax due** — 5% from 1 January 2025 percent
- **Minimum tax (impôt minimum forfaitaire)** — 1% of annual turnover, not less than XAF 1,000,000 (XAF 500,000 if turnover below XAF 10,000,000) percent / XAF  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/taxes-on-corporate-income)_
- **Simplified regime for foreign service providers** — 33% on a deemed profit of 22% of gross remuneration (effective ~7.26% of taxable turnover) percent  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/taxes-on-corporate-income)_
- **Tax base** — Net accounting profit (SYSCOHADA financial statements) adjusted for tax add-backs and deductions; territorial source basis  _(Code Général des Impôts (CGI); OHADA SYSCOHADA accounting framework)_
- **Withholding tax on dividends** — 15% (residents and non-residents, no treaty) percent  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/withholding-taxes)_
- **Withholding tax on interest** — 0% to residents; 20% to non-residents (no treaty) percent  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/withholding-taxes)_
- **Withholding tax on royalties** — 0% to residents; 20% to non-residents (no treaty) percent  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/withholding-taxes)_
- **Withholding tax on foreign service fees** — General rate 20%; reduced rates of 10%, 5.75% and a fixed 5% apply per category percent  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/withholding-taxes)_
- **Annual CIT return deadline** — 20 May at the latest  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/tax-administration)_
- **CIT quarterly installment dates** — 20 February, 20 May, 25 August and 20 November  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/tax-administration)_

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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cg-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cg-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.