Congo, Rep.

Paying Taxes in

Congo, Rep.

Listed 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.

The information appearing on this page 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 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

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 12 150 22.785-23% gross salaries 25.7
Corporate income tax 5 275 36.0% taxable profits 18.1
Minimum flat tax 1 1.0% turnover 17.7 not included
Business tax 1 Various rates depending on core business 11.1
Payroll tax 12 5.0% gross salaries 5.6
Sales tax 0 Paid jointly with VAT 0.9% value added 2.7 not included
Environmental taxes 1 various brackets 2.4
Apprenticeship tax 12 1.0% gross salaries 1.1
Vehicle tax 1 various rates horse power of engine 0.6
Fuel tax (Irrecoverable VAT) 18.0% value of fuel consumption 0.6
Municipal employees tax 1 fixed fee (XAF 2000 per employee) 0.4
Registration fees on lease agreements 1 5.0% annual rental value 0.2
Tax on rental value 0 paid jointly with business tax 14.0% rental value 0
Stamp duty 1 fixed fee or proportional fee amount of transaction small amount
Tax on insurance contracts 1 various brackets amount of insurance contract small amount
Value added tax (VAT) 12 181 18.0% value added not included
Totals: 61 606 65.9
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