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Home / Republic of the Congo / VAT

Congo VAT, with the 18% tax and centimes shown separately

Calculate in XAF without hiding the legal composition: 18% VAT plus additional centimes equal to 5% of the VAT amount. Special treatments stay locked until you confirm the exact evidence.

18.9% standard burden5.25% confirmed Annex 5Local-onlyReviewed 22 July 2026
Quick answer: on XAF 100,000 net, standard VAT is XAF 18,000 and centimes are XAF 900, giving XAF 118,900 total. The centimes are 5% of VAT, not 5% of the sale.
Official-law calculation

Add or extract Congo VAT

Choose whether the amount is before or after tax, then choose only a treatment you can evidence.

Primary result
Amount before tax
VAT
Additional centimes
Total tax
Total including tax
Effective burden
Classification guardrail

Check before choosing a rate

Choose based on legal evidence, not a broad product label.
Regime screen

Annual turnover review

The 2026 execution rules describe the forfait as below XAF 100 million. Activity, options and status can still change the outcome.

Frequently asked

Congo VAT answers

Why is the displayed rate 18.9%?

The statute sets VAT at 18%, then applies centimes equal to 5% of the VAT collected: 18% + 0.9% = 18.9% of net.

Are all food, medical or education supplies exempt?

No. The 2026 law uses exact tariff lists. This tool does not infer an exemption from a broad label.

Can I use 0% for any export?

No. Article 22 specifies the cases and required customs evidence. Confirm the exact transaction before selecting 0%.

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-01-01

Congo - high risk - AfroTools source audit

Official source links

Law, regulation, or version

VAT rate, zero-rated, and exempt treatment shown on the calculator page.

Calculation methodology

The calculator applies 18% VAT to the entered net amount and then applies additional centimes equal to 5% of that VAT, producing an effective standard invoice burden of 18.9%. It displays VAT and centimes separately. The effective 5.25% Annex 5 path and 0% Article 22 path require explicit confirmation and the exact matching evidence type. The annual XAF 100 million screen is review-only and does not decide registration or liability.

Known limitations

  • The page preserves entered precision for planning; Article 21 states that the VAT base is rounded down to the lower XAF 1,000 for filing.
  • Annex 3 exemptions, Annex 5 reduced goods and Article 22 zero-rate cases require exact classification and evidence; broad category names are not enough.
  • The turnover screen does not determine registration, options, special regimes, deductions, withholding, filing or remittance.
  • Confirm the current treatment with DGI or a qualified Congo tax adviser before issuing or filing an invoice.

Test-case examples

Input: Net amount: XAF 100,000 at the standard treatment.
Expected: VAT XAF 18,000; centimes XAF 900; total tax XAF 18,900; gross XAF 118,900.
Why: Proves the legal tax components and effective 18.9% invoice burden are not conflated.

Input: Gross amount: XAF 118,900 in extract mode.
Expected: Net XAF 100,000; VAT XAF 18,000; centimes XAF 900.
Why: Confirms reverse calculation parity with the composed standard burden.

Input: Select Annex 5 at 5.25% without confirming the exact tariff evidence.
Expected: Calculation is blocked with RATE_EVIDENCE_REQUIRED.
Why: Prevents a broad product label from silently receiving a reduced treatment.

Change history

  • 2026-07-22: Rebuilt around the official 18% VAT plus 5%-of-VAT centimes composition; added evidence-gated 5.25% and 0% treatments, native locale parity and local PDF export.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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