With a growing economy, rich natural resources, and vibrant culture, Congo offers a unique blend of urban energy in Brazzaville and access to lush rainforests and river landscapes.
In this guide, we’ll walk you through everything you need to know about relocating to Congo from a personal tax perspective, including tax residency, income tax, special tax regimes and tax return obligations.
TaxPilot recommend that you organize your affairs in good time to get ahead and make the most of favorable tax treatment while making sure you’re meeting your tax return obligations.
Congo follows a residence taxation model. If you are resident, you will pay tax worldwide incomes. If you are non-resident, you will pay tax on local incomes only.
if you spend more than 182 days in Congo during the tax year.
if your main residence is located in Congo during the tax year.
Providing that you are considered non-domiciled, foreign incomes will be exempt from taxation in Congo. Congo can be a very tax efficient place to live for expats and nomads and as such, Global Tax Consulting recommends seeking personalized tax planning advice to take advantage of the special tax regime.
Exempt from Congo taxation.
Applied indefinitely.
Tax on property and share sales
Tax on value of owned assets
Tax on assets passed to heirs
Tax to contribute to state welfare
If you receive incomes overseas while you are living in Congo, you may find the source country, as a starting point, continues to tax the income which may cause double taxation unless you are using special tax regime.
Double taxation agreements can be used to mitigate double taxation and receive tax free income. As such, the more double taxation agreements a country has, the better, as agreements will ensure you’re not taxed twice and even better, ensure your income is tax free.
At present, Congo has seven double taxation agreements signed.
