---
name: cg-vat-gst
description: "Source-cited draft: vat / gst 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-vat-gst"
  jurisdiction: "CG"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Republic of Congo VAT / GST

## Republic of Congo VAT / GST

## Value added tax (Taxe sur la Valeur Ajoutée)

The Republic of Congo operates a VAT (Taxe sur la Valeur Ajoutée) at a standard 18% rate plus a 5% non-deductible surtax (centimes additionnels), giving an effective combined rate of 18.9%. Returns are filed monthly.

- **Standard VAT rate** — 18 percent  _([Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée](https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes))_
- **VAT surtax (centimes additionnels)** — 5% of VAT, non-deductible — effective combined rate 18.9% percent  _([Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée](https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes))_
- **Reduced VAT rate** — 5% on listed essential products, gas oil and lubricants imported by forestry companies, and special economic zone supplies percent  _([Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée](https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes))_
- **Zero-rated supplies** — Exports and assimilated international transactions are zero-rated percent ((approx — confirm))  _(Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée)_
- **VAT registration / liability threshold** — Businesses with annual turnover at or above XAF 100,000,000 are subject to the normal (réel) VAT regime XAF ((approx — confirm))  _(Code Général des Impôts (CGI))_
- **VAT return frequency and deadline** — Monthly, filed and paid before 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))_
- **Reverse charge on imported services** — VAT on services supplied by non-established providers is self-assessed by the Congolese recipient (retenue à la source de TVA) ((approx — confirm))  _(Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée)_
- **Electronic invoicing** — Certified Electronic Invoicing System (SFEC) introduced for VAT management  _([Loi de Finances 2025](https://clgglobal.com/navigating-congos-2025-financial-law-what-it-means-for-you/))_
- **Scope of VAT** — Applies to supplies of goods and services made for consideration in Congo and to imports  _(Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée)_

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---

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> **General reference only.** This document does not constitute tax, legal, or
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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-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cg-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.