Tax

Material or taxable base

Rate

Corporate income tax

Profit made in Congo

30 %

Rental income tax

Renting buildings in Congo

22 %

Tax on income from movable property

(Dividend, Interest, Royalties) paid to Congo

20 %

Taxes on the surface area of land concessions

Surface area of properties located in Congo

Depending on the location of the dealership

Value Added Tax

Purchase of goods manufactured in Congo, purchase of services rendered
in Congo, import of goods.

16 %

Business tax on remuneration

Gross salary of national and expatriate employees. It is dependent on
the employee.

The rate is progressive and cannot exceed 30% of the gross salary.

Tax

Material or taxable base

Rate

Other advantages

Tax on the surface area of mining concessions

Mining Research Titles

- For the first 2 years

- After the first 2 years Mining titles

2.5 USD
26 USD
425 USD

Corporate income tax

Profit made in Congo

30 %

Exceptional depreciation Foreign currency bookkeeping

Tax on interest

Interest on foreign loans

0 %

Dividend tax

Dividend paid

10 %

TVA

Domestic sale :

- to a processing company

- to another entity Domestic Purchasing of Services

1st(Exceptional Tax on Expatriate Remuneration)

10 %

Tax deductible from profit

Mining royalty

Sale of Mineral Products Abroad

4 %

Calculated on the sales price minus sales and distribution costs

Tax

Rate

Observations

Duties and taxes on imports of machinery, plant and equipment

0 %

Excluding the 2% administrative tax and VAT (refundable)

Export duties and taxes

0 %

Income tax

0 %

For a period of 3, 4 or 5 years.

Proportional rights when creating SARLs or increasing their share
capital.