Republic of the Congo: Tax and customs incentives for commercial real estate development zone
Tax and customs advantages for entities operating in a special real estate zone
may 7, 2026
The Republic of Congo on February 4, 2026, adopted a decree (French), which sets out the procedures and conditions for granting tax and customs incentives applicable to the Congo Commercial Real Estate Infrastructure Development Zone (Zone de Valorisation des Infrastructures Immobilières Marchandes du Congo).
Under the decree, eligible entities operating within the zone may benefit from fiscal and customs incentives, including:
- 10-year exemption from corporate income tax
- Registration duties and renewal for commercial leases at a reduced rate of 50% of the standard rate
- Reduced VAT rate of 5% applies to customs on imports of materials, equipment, vehicles, and office furniture
- Reduced customs duty rate of 5% on imported goods and equipment
- 50% reduction in business license tax subject to approval under the prescribed accreditation process
For more information, contact a KPMG tax professional:
Ndeye Diarra Diouf | dndeye@kpmg.ci
Serges Kouam | sergeskouam@kpmg.cg
Destia Tome | dtome@kpmg.cg