---
name: cg-tax-overview
description: "Source-cited draft: tax overview 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-tax-overview"
  jurisdiction: "CG"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Republic of Congo Tax Overview

## The Congolese tax system at a glance

The Republic of Congo (Congo-Brazzaville) is a CEMAC and OHADA member state whose taxes are governed by the Code Général des Impôts (CGI), updated annually by the Loi de Finances. The currency is the Central African CFA franc (XAF) and the tax authority is the Direction Générale des Impôts et des Domaines (DGID).

- **Standard tax year** — Calendar year (1 January to 31 December)  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/tax-administration)_
- **Currency** — Central African CFA franc (XAF), pegged to the euro  _(CEMAC monetary union framework)_
- **Tax authority** — Direction Générale des Impôts et des Domaines (DGID)  _(Code Général des Impôts (CGI))_
- **Basis of taxation** — Residents taxed on worldwide income; non-residents taxed on Congolese-source income only  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/individual/taxes-on-personal-income)_
- **Standard corporate income tax rate** — 30% percent  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/taxes-on-corporate-income)_
- **Top marginal personal income tax rate (IRPP)** — 40%  _(Code Général des Impôts (CGI) — Impôt sur le Revenu des Personnes Physiques — https://taxsummaries.pwc.com/republic-of-congo/individual/taxes-on-personal-income)_
- **VAT in force** — Yes — standard rate 18% plus a 5% non-deductible surtax (effective 18.9%)  _(Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée — https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes)_
- **Additional surtax on tax due** — 5% surtax applied to total tax due from 1 January 2025  _(Loi de Finances 2025 — https://taxsummaries.pwc.com/republic-of-congo/corporate/taxes-on-corporate-income)_
- **Annual corporate income tax return deadline** — 20 May following the close of the financial year  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/corporate/tax-administration)_
- **VAT return frequency** — Monthly, by the 20th of the following month  _(Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée — https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes)_
- **Corporate and accounting law framework** — OHADA Uniform Acts (company law, SYSCOHADA accounting) apply  _(OHADA Uniform Act on Commercial Companies and Economic Interest Groups)_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
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version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## 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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cg-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.