DEROGATORY REGIME APPLICABLE TO THE ZONE FOR THE DEVELOPMENT OF COMMERCIAL REAL ESTATE INFRASTRUCTURE IN THE REPUBLIC OF CONGO

In order to enhance the attractiveness of the commercial real estate infrastructure development zone in the Republic of Congo, and in application of the 2024 Finance Law, the Ministers in charge of Territorial Development and Major Works, as well as Finance, Budget and Public Portfolio, took, on February 4, 2026, an inter-ministerial decree determining the terms of approval giving entitlement to the tax and customs regime applicable within the said zone.

To date, this framework covers major sites such as the Kintélé International Conference Centre, the Mpila Business Centres, and the Brazzaville Airport Village, without excluding real estate assets slated to be progressively integrated into this portfolio. It is characterized in particular by a preferential regime with a strong incentive component.

On the tax front, it notably provides for an exemption from corporate tax of up to ten years, followed by the application of a reduced rate of 10%. It also includes significant relief on various taxes, including the special corporate tax (TSS), the tax on income from securities (IRVM) and the single tax on salaries (TUS), as well as a 50% reduction on registration and renewal fees for commercial leases, not to mention a 50% reduction in the business license tax.

From a customs perspective, the regime provides preferential treatment for imports related to the activity, with customs duties and import VAT capped at 5% for equipment, materials, vehicles and stocks.

Access to these benefits remains contingent upon obtaining approval, the implementation of which is a gradual process. Indeed, the conditions for establishing a business and the list of eligible activities are still being finalized by the Congo Infrastructure Development and Operating Company.

What about maintaining the TSS in this system, given that it was abolished by the 2026 finance law?

Lexa International Consulting assists companies in obtaining, securing and sustainably optimizing tax and customs benefits related to their projects and investments.