Republic of the Congo Finance Law for 2026

The Republic of the Congo's Ministry of Finance has published a copy of the Finance Law for 2026 (Law no. 42-2025 of 31 December 2025). Some of the main measures are summarized as follows:

• The standard corporate tax rate is reduced from 30% to 28%, while the rate for non-residents is increased from 33% to 35%, and rates for other specific companies are unchanged;
• The tax on income from moveable capital is harmonized at a single rate of 15% on dividends, interest, and capital gains on securi…