Republic of Congo VAT
Calculator 2026

Standard 18.9% VAT. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 DGI rates.

DGI 2026 Standard 18.9% Zero-Rated Exports XAF · Central African CFA Franc

Last verified: 2026 · Source: DGI (finances.cg)

2026 Rates: Standard VAT rate is 18.9%. Zero-rated: Export goods, Export services. Exempt: Agricultural inputs, Medical services, Educational materials. Registration threshold: XAF 90M/year. Tax authority: DGI.

VAT Calculator XAF · Central African CFA Franc
Calculation DirectionWhich amount do you have?
Pre-Tax Amount (XAF) FCFA10,000
FCFA100FCFA10M
AmountOr type exact value
FCFA
VAT RateSelect applicable rate
Total (VAT Inclusive)
FCFA0
Pre-Tax Amount —
VAT Amount —
Applied Rate 18.9%
VAT as % of Total 0%
Annual projection (×12) —
Formula Used

Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.

AI VAT Advisor Powered by Claude
Ask me anything about VAT in Congo — registration thresholds, exempt categories, filing deadlines, how to calculate VAT on mixed supplies.
VAT Registration
Annual Turnover Threshold
XAF 90M
Register with DGI when turnover exceeds this
Standard Rate18.9%
Tax AuthorityDGI
CurrencyXAF (FCFA)
Tax Year2026
Zero-Rated (0%)
→ Export goods
→ Export services
VAT Exempt Items
✓ Agricultural inputs
✓ Medical services
✓ Educational materials
Disclaimer: Rates are for guidance only. Always verify with DGI (finances.cg) for official rates and your specific tax situation. AfroTools is not a tax advisor.
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FAQ

Republic of Congo VAT — Common Questions

What is the standard VAT rate in Republic of Congo?
The standard VAT rate in Republic of Congo is 18.9% as of 2026. This is levied on most goods and services sold within Republic of Congo.
How do I add VAT to a price in Republic of Congo?
Multiply the pre-tax price by 1.1890 (i.e., price × (1 + 0.18899999999999997)). Example: FCFA10,000 × 1.1890 = FCFA11,890 including VAT.
How do I remove VAT from a price in Republic of Congo?
Divide the VAT-inclusive price by 1.1890. Example: FCFA11,890 ÷ 1.1890 = FCFA10,000 pre-tax.
What goods are VAT exempt in Republic of Congo?
VAT-exempt goods and services in Republic of Congo include: Agricultural inputs, Medical services, Educational materials. Zero-rated (taxable at 0%) include: Export goods, Export services.

VAT in Republic of Congo: Key Facts

The Republic of Congo (Congo-Brazzaville) applies a value-added tax known as Taxe sur la Valeur Ajoutée (TVA) at an effective combined rate of 18.9%, which includes the standard 18% TVA plus a 5% surcharge (centimes additionnels) on the base TVA amount. As a member of the Central African Economic and Monetary Community (CEMAC), Congo follows the regional TVA framework. The base TVA rate was set at 18% following CEMAC harmonization directives. Certain goods and services are exempt, including basic food products, medical and pharmaceutical supplies, educational services, agricultural inputs, and financial transactions. Exports are zero-rated. The Direction Générale des Impôts et des Domaines (DGID) administers TVA collection. Businesses with annual turnover exceeding XAF 60 million must register for TVA. Monthly returns must be filed by the 15th of the following month. As an oil-producing nation, Congo has been working to diversify its revenue base beyond petroleum, making TVA collection increasingly important. The government has invested in modernizing tax administration, including electronic filing systems. Input TVA credits can be offset against output TVA, with refund provisions for businesses with excess credits, though processing times can be extended.

Common Questions About Congo TVA

Why is Congo's effective TVA rate 18.9%?

The effective rate of 18.9% combines the standard 18% TVA with a 5% surcharge (centimes additionnels) on the TVA amount: 18% + (18% × 5%) = 18.9%. The surcharge funds local government activities.

What is the TVA registration threshold in Congo?

Businesses with annual turnover exceeding XAF 60 million must register for TVA with the DGID. Smaller businesses may fall under simplified tax regimes with different compliance requirements.

Which items are exempt from TVA in Congo?

Exempt items include basic food products, medical and pharmaceutical supplies, educational services and materials, agricultural inputs, financial services, and certain diplomatic imports. Exports are zero-rated.

How often must TVA returns be filed in Congo?

Monthly TVA returns must be filed by the 15th of the month following the tax period. Payment must accompany the return. The DGID has been introducing electronic filing to improve compliance and efficiency.

Is Congo part of a regional tax framework?

Yes, Congo is a member of CEMAC, which provides a harmonized framework for indirect taxation. The six CEMAC members coordinate on TVA principles, though each country retains some flexibility in setting specific rates and exemptions.

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