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Corporate Income Tax
- Loss Carryforward/Carryback
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- Special/Reduced Rates/Exemptions
- Standard Corporate Tax Rate
- Tax Base Definition
Personal Income Tax
- Capital Gains Rules
- Residence
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- Tax-Free Threshold
- Types of Taxable Income

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Central African Republic

Congo (Brazzaville)

Cote D’Ivoire

Democratic Republic of Congo

Equatorial Guinea

Sao Tome & Principe

Headline Corporate Income Tax rate

24%

Headline Personal Income Tax rate

13%

Last updated on : 14 Apr 2026

Comunidades Económicas

Common Market for Eastern and Southern Africa (COMESA)
Union du Maghreb Arabe (UMA)

Headline Corporate Income Tax rate

24%

Headline Personal Income Tax rate

13%

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