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Republic of the Congo Finance Law for 2025

21 January 2025

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Approved Changes

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Congo (Rep. of)

The Republic of the Congo's Ministry of Finance has published a copy of the Finance Law for 2025, which was approved in December 2024. Some of the main measures are summarized as follows: Amendments are made to restore the corporate tax rate prior to the Amending Finance Law for 2020 (COVID Period): the standard corporate tax rate is set at 30%; a 25% corporate tax rate is set for companies engaged in: microfinance activities; and private teaching activities; a 28% corporate tax rate is set for companies engaged in: mining and quarrying activities; and real estate exploitation activities; and a...