The 2026 Finance Law of the Republic of Congo, Law No. 42-2025, was enacted on 31 December 2025 and introduces a number of important fiscal and procedural changes affecting companies operating in the Republic of Congo.
The reforms touch on corporate income tax, VAT, employment taxes, sector-specific levies (including extractives and carbon-related activities), and tax administration procedures.
Income Tax – IRPP), 2, and 3 (Corporate Income Tax – IS) of the General Tax Code, Book I, which governs direct and similar taxes. This Tax Alert highlights the most material changes and outlines their practical implications for businesses. While some measures aim to streamline tax collection and enforcement, others increase compliance obligations and exposure for taxpayers.
Companies, particularly those operating in energy, mining, infrastructure, telecoms, and industrial sectors, should assess the impact of these changes early in order to manage cost, compliance, and enforcement risks in 2026.
