Republic of the Congo VAT / Sales Tax
Detailed vat / sales tax rates and rules for Republic of the Congo in 2026.
VAT / Sales TaxXAF
VAT is levied at 18.9% (18% plus 5% surcharge) on most goods and services. Essential goods are exempt. Exports are zero-rated.
Standard Rate
18.9%
Registration Threshold
FCFA 30,000,000 annual turnover
Reduced Rates
5% — Certain basic necessities
How Republic of the Congo VAT / Sales Tax compares
Republic of the Congo’s standard VAT / sales tax rate of 18.9% is the 52nd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.
Republic of the Congo
18.9%
Africa average
15.2%
Global average
13.7%
