Congo (Republic)'s headline corporate income tax (CIT) rate is 30.
The headline personal income tax (PIT) rate is 40.
The standard VAT/GST (or equivalent consumption tax) rate is 18.90 (18% + 5% surtax). Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual has regular residence in the Republic of Congo if their principal residence is in the Republic of Congo. An individual domiciled in the Republic of Congo, whether of Congolese or foreign nationality, is taxed on worldwide income; tax treaties may exempt specific foreign-source income, though the exempt amount is still factored into determining the effective Congolese rate on the remaining taxable income. A non-domiciled individual is taxed only on Congo-source income (including income a treaty attributes to Congo) and on capital gains from disposal of certain assets; dividends, interest, and royalties from Congolese sources are typically settled via withholding tax for non-domiciled individuals. A company is resident if its registered office or principal place of business is in the Republic of Congo.
Confirmed directly via PwC's Corporate Group Taxation summary: "there is no provision under Congolese tax law related to CFCs." The Republic of Congo does have transfer pricing rules and a related-party profit-shifting safeguard operating through the interest and royalty deduction caps described below, but no mechanism attributing a foreign subsidiary's undistributed profits to a Congolese resident shareholder.
Sources conflict on whether the Republic of Congo has thin capitalization rules at all. A lower-quality company-formation aggregator states thin capitalization laws "aren't officially enacted." PwC's detailed Corporate Deductions and Income Determination pages describe two concrete interest-deductibility limits that function as the country's real-world equivalent: (1) a rate cap - interest is deductible only up to the BEAC (Bank of Central African States) current-account advance rate plus three points, and only once registered capital is fully paid up; and (2) an amount cap - interest paid is deductible only up to 20% of taxable profit before deduction of the interest itself, with additional foreign-exchange compliance conditions under CEMAC rules for interest paid to non-CEMAC residents. Given the specificity of the PwC citations against the generic aggregator claim, treat the rate-cap-plus-20%-of-profit-cap structure as the operative answer rather than "no thin cap rules."
No domestic FBAR/Form 8938-equivalent requiring a Republic of Congo resident to self-report foreign accounts was found. The Republic of Congo's participation status in FATCA (intergovernmental agreement) and the OECD Common Reporting Standard was not confirmed from a primary source this session - treat as unconfirmed rather than assumed absent. Separately and independently of Congolese law, US citizens and Green Card holders with Congo-connected accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of the Republic of Congo's own domestic requirements.
Limited, concentrated in the CEMAC (Central African Economic and Monetary Community) bloc plus a handful of bilateral partners. Confirmed treaty partners with reduced withholding rates on dividends include China, France, Italy, and Mauritius, alongside the CEMAC multilateral framework (Cameroon, Central African Republic, Chad, Equatorial Guinea, Gabon). A 2023 Finance Law addition imposes a 10% withholding tax on payments by a Congolese resident to a resident of any other CEMAC member state for services rendered, separate from the treaty-reduced dividend/interest/royalty rates. Confirm the full current treaty list and applicable rates directly with the Congolese Direction Generale des Impots et des Domaines before relying on treaty relief for a specific transaction.