Corporate income tax (CIT) - statutory and targeted small business in Congo
Congo: Corporate income tax (CIT) - statutory and targeted small business was 28 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in Congo, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Congo recorded 28 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the lowest value across all 27 years on record.
Compared with earlier readings it is down 6.7% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Congo peaked at 45 Percentage of taxable income in 2000 and was at its lowest, 28 Percentage of taxable income, in 2021.
That places Congo 29th out of 128 countries with data for 2026, putting it in the top quarter.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Congo, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 45 Percentage of taxable income | — |
| 2001 | 45 Percentage of taxable income | +0.0% |
| 2002 | 40 Percentage of taxable income | -11.1% |
| 2003 | 40 Percentage of taxable income | +0.0% |
| 2004 | 38 Percentage of taxable income | -5.0% |
| 2005 | 38 Percentage of taxable income | +0.0% |
| 2006 | 38 Percentage of taxable income | +0.0% |
| 2007 | 38 Percentage of taxable income | +0.0% |
| 2008 | 38 Percentage of taxable income | +0.0% |
| 2009 | 38 Percentage of taxable income | +0.0% |
| 2010 | 38 Percentage of taxable income | +0.0% |
| 2011 | 36 Percentage of taxable income | -5.3% |
| 2012 | 35 Percentage of taxable income | -2.8% |
| 2013 | 33 Percentage of taxable income | -5.7% |
| 2014 | 33 Percentage of taxable income | +0.0% |
| 2015 | 30 Percentage of taxable income | -9.1% |
| 2016 | 30 Percentage of taxable income | +0.0% |
| 2017 | 30 Percentage of taxable income | +0.0% |
| 2018 | 30 Percentage of taxable income | +0.0% |
| 2019 | 30 Percentage of taxable income | +0.0% |
| 2020 | 30 Percentage of taxable income | +0.0% |
| 2021 | 28 Percentage of taxable income | -6.7% |
| 2022 | 28 Percentage of taxable income | +0.0% |
| 2023 | 28 Percentage of taxable income | +0.0% |
| 2024 | 28 Percentage of taxable income | +0.0% |
| 2025 | 28 Percentage of taxable income | +0.0% |
| 2026 | 28 Percentage of taxable income | +0.0% |
Congo compared with similar countries
- Congo's 28 Percentage of taxable income is below the median for lower middle income countries, which is 29.5 Percentage of taxable income, 95% of the median. (20 countries reporting)
- Congo's 28 Percentage of taxable income is above the median for Sub-Saharan Africa, which is 27.75 Percentage of taxable income, 1.0× the median. (18 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 39.8 Percentage of taxable income | 38 Percentage of taxable income | 45 Percentage of taxable income | 10 |
| 2010s | 32.5 Percentage of taxable income | 30 Percentage of taxable income | 38 Percentage of taxable income | 10 |
| 2020s | 28.29 Percentage of taxable income | 28 Percentage of taxable income | 30 Percentage of taxable income | 7 |
Countries ranked near Congo
- 26 Peru 29.5 Percentage of taxable income compare
- 26 Portugal 29.5 Percentage of taxable income compare
- 28 Pakistan 29 Percentage of taxable income compare
- 29 New Zealand 28 Percentage of taxable income compare
- 29 Grenada 28 Percentage of taxable income compare
- 29 Saint Vincent and the Grenadines 28 Percentage of taxable income compare
More economy & growth data for Congo
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.79 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 4.01 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 25.39 million BoP, current US$ (2024)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0016 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net outflows (BoP, current US$), per capita 4.01 BoP, current US$ per person (2024)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 603.62 million BoP, current US$ (2024)
- Foreign direct investment, net inflows (BoP, current US$), annual -3.65 % change on previous year (2024)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0384 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net inflows (BoP, current US$), per capita 95.31 BoP, current US$ per person (2024)
- Total reserves (includes gold, current US$), annual growth rate 6.03 % change on previous year (2024)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Congo?
- Corporate income tax (cit) - statutory and targeted small business in Congo was 28 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Congo?
- The highest recorded value was 45 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Congo?
- The lowest recorded value was 28 Percentage of taxable income in 2021.
- How does Congo rank for corporate income tax (cit) - statutory and targeted small business?
- Congo ranks 29th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Congo?
- Over the last ten years it is down 6.7%. The long-run trend across the full record is falling.
- Where does this Congo data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.