Republic of the Congo Finance Law for 2025

The Republic of the Congo's Ministry of Finance has published a copy of the Finance Law for 2025, which was approved in December 2024. Some of the main measures are summarized as follows:

• Amendments are made to restore the corporate tax rate prior to the Amending Finance Law for 2020 (COVID Period):
  • the standard corporate tax rate is set at 30%;
  • a 25% corporate tax rate is set for companies engaged in:
    • microfinance activities; and
    • private teaching activities;
  • a 28% corporate tax rate is s…