Paying Taxes in the Republic of Congo

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Congo, Rep., as well as measures of administrative burden in paying taxes.

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Tax or mandatory contributionPayments (number)Notes on PaymentsTime (hours)Statutory tax rateTax baseTotal tax rate (% profit)Notes on TTR
Social security contributions12 15022.785-23%gross salaries25.7 
Corporate income tax5 27538.0%taxable profits18.7included in other taxes
Minimum flat tax1 -1.0%turnover17.7 
Business tax 1 -Various ratesdepending on core business11.1 
Payroll tax12 -5.0%gross salaries5.6 
Sales tax0Paid jointly with VAT-0.9%value added2.7not included
Environmental taxes1 -various brackets 2.4 
Apprenticeship tax12 -1.0%gross salaries1.1 
Vehicle tax1 -various rateshorse power of engine0.7 
Fuel tax (Irrecoverable VAT) -18.0%value of fuel consumption0.6 
Municipal employees tax1 -fixed fee (XAF 2000 per employee) 0.4 
Registration fees on lease agreements1 -5.0%annual rental value0.2 
Tax on rental value0Paid jointly with business tax-14.0%rental value0 
Stamp duty1 -fixed fee or proportional feeamount of transaction small amount
Tax on fund transfers0For offshore or forex transactions - N/A-1.0%gross amount of transfer small amount
Tax on insurance contracts1 -various bracketsamount of insurance contract small amount
Value added tax (VAT)12 18118.0%value added  not included
Totals:61 606  65.5 


Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.