Congo, Rep.

Paying Taxes in

Congo, Rep.

Below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 189 economies. The most recent round of data collection was completed in 2013 (January 1, 2013 – December 31, 2013).

Compare Congo, Rep. to 188 other economies.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 12 146 20.285% gross salaries 22.88
Corporate income tax 5 275 33% taxable profit 17.92
Single Tax on Salaries 12 7.5% gross salaries 8.46
Business tax 1 Various rates depending on core business 4.52
Sales tax 0 Paid jointly with VAT 0.9% value added 2.65 not included
Environmental taxes 1 various brackets 0.99
Vehicle tax 1 various rates horse power of engine 0.26
Registration fees on lease agreements 1 5% annual rental value 0.16
Tax on rental value 0 Paid jointly with business tax 10% rental value 0.03
Minimum flat tax 1 1% turnover 0.00
Value added tax (VAT) 12 181 18% value added 0.00 not included
Stamp duty 1 fixed fee or proportional fee depending on the amount of transaction 0.00 small amount
Tax on insurance contracts 1 various brackets amount of insurance contract 0.00 small amount
Fuel tax (Irrecoverable VAT) 18% value of fuel consumption 0.00 small amount
Social security contributions on employee 0 0.00
Municipal employees tax 1 XAF 2,000 per employee fixed fee 0.00 withheld
Apprenticeship tax 0 included in Single Tax on Salaries gross salaries 0.00
Totals: 49.0 602.0 55.23

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.

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