Republic of the Congo capital gains tax calculator
From 2026 the Republic of the Congo taxes a share gain at 15% and a property gain at 10%, both paid by the seller. A main residence held five years is exempt. Through 2025 ordinary share gains were untaxed and property paid 10%, or 7% for land and 5% for a building owned more than ten years.
Work out the tax from your dates and costs. Enter sales by hand or import your exchange CSVs. The calculator splits a multi-parcel sale under FIFO, nets losses within each pool and carries them three years, applies the pre-2026 purchase price uplift and ten-year rates to older property sales, and leaves crypto and private chattels at nothing with the reason stated.
Rates current as of 2026-09-30, from the 2026 finance law and the sources each record cites.
Current rules
The rates behind the number
The two charges by year
| Tax year | Share gain | Property gain | Property over ten years | Main residence held 5 years |
|---|---|---|---|---|
| 2021 | No tax | 10% | 7% land, 5% building | Taxed |
| 2022 | No tax | 10% | 7% land, 5% building | Taxed |
| 2023 | No tax | 10% | 7% land, 5% building | Taxed |
| 2024 | No tax | 10% | 7% land, 5% building | Taxed |
| 2025 | No tax | 10% | 7% land, 5% building | Taxed |
| 2026 | 15% | 10% | 10% | Exempt |
| 2027 (planning) | 15% | 10% | 10% | Exempt |
Rules and exemptions
| Rule | Value |
|---|---|
| Shares, units of capital, funds and bonds, from 2026 | 15% IRCM on the sale price less the acquisition price, paid by the seller (articles 103 to 110 A) |
| Shares before 2026 | No tax for an ordinary investor. A director or manager holding more than 25% of the profits was charged on one-third of the gain through the income tax (article 68) |
| Property gain, from 2026 | 10% on the sale price less the purchase price, acquisition costs and justified works (articles 112 A and 113) |
| Property gain, through 2025 | 10%, on a base that raises the purchase price 3% for each full year held; 7% for land and 5% for a building owned more than ten years (article 63 ter) |
| Main residence | From 2026 the gain is exempt when the seller has held the home at least five years (article 111 C(b)) |
| Losses, from 2026 | Net within the year against gains of the same kind, then carry against later gains up to 31 December of the third following year (articles 109 and 113) |
| Losses, through 2025 | A property sale at a loss pays nothing and carries nothing |
| Who is charged | Residents on gains from any source; a non-resident on the sale of a Congolese company's shares when holding at least 10% of it in the last 366 days (articles 103 and 107) |
| Payment of the tax on securities | The seller declares and pays within sixty days of the month following the sale; the buyer and the company are jointly liable (article 110 A) |
| Payment of the tax on property | The seller declares and pays within three months of the sale at the land registry; the buyer is jointly liable (article 113 A) |
| Registration duty on company shares | 5%, owed whether or not the sale makes a gain |
| Crypto | No tax: no provision sets a rate or base for a digital asset |
| Private chattels (vehicles, jewellery, works of art) | No charge |
Tables are built from the source records dated 2026-09-30; each links back to the authority page above. The 2027 row carries the 2026 rules forward.
Questions
Republic of the Congo capital gains questions
How much is capital gains tax in the Republic of the Congo?
From 2026 a gain on shares, funds or bonds pays 15% IRCM on the sale price less the acquisition price, and a gain on property pays 10%. A main residence held for at least five years is exempt. Until 2025 an ordinary investor paid nothing on a share gain and property paid 10%, or 7% for land and 5% for a building owned more than ten years.
Does Congo-Brazzaville tax share gains?
Yes, from 2026. The 2026 finance law brings the gain on a cession of shares, units of capital and bonds into the IRCM at 15%. The seller pays it within sixty days of the month following the sale. Before 2026 an ordinary investor owed nothing on a share gain.
Is my home exempt when I sell it?
From 2026, yes, when it is your main residence and you have held it for at least five years. Exactly five years qualifies. A second home, an investment property and land pay the 10% tax on the gain. Before 2026 the code had no main-residence exemption.
Do I add the gain to my income?
No. A securities gain bears its own 15% and a property gain its own 10%, each paid by the seller on the gain alone. Neither is added to the salary scale. Your income is shown here only for its own income tax; it does not change the tax on a gain.
What is the tax rate on share gains in the Republic of the Congo?
Securities rate. Article 103(d) of the Code General des Impots as rewritten by the 2026 finance law (Loi n° 42-2025 du 31 decembre 2025, article 47) brings 'les plus-values de cessions de valeurs mobilieres' into the impot sur le revenu des capitaux mobiliers, and article 110 fixes that tax at 15%. Article 105 C defines the charge as the gain on the cession of valeurs mobilieres, 'notamment les actions, parts sociales et obligations et leurs demembrements'; a cession includes a sale, exchange, contribution to a company and a transfer by gift or succession. Article 106 grants no exemption beyond mergers and partial asset contributions.
Who pays tax on a share gain?
Who is charged. Article 103 reaches income received by individuals resident in Congo whatever its source. Article 107 also charges a non-resident on the gain from securities of a company registered in Congo where the non-resident held at least 10% of its capital at some point in the preceding 366 days.
How is a share gain worked out, and how do losses carry?
Base and losses. Article 109(g): the gain is the difference between the sale price and the acquisition price, both taken at the real prices stipulated in the deed, or at market value where the asset was acquired or is transferred free of charge. Losses are deductible from later securities gains up to 31 December of the third year after the year of the cession, so a loss carries three following years.
When is the tax on a share gain paid?
Payment. Article 110 A: the tax on a securities gain is borne by the seller, who declares and pays it within sixty days of the month following the gain (article 110 A, last paragraph); the buyer and the company whose securities are sold are jointly liable for the payment.
How is a property sale taxed?
Property rate. Article 113 of the 2026 code sets the tax on property gains at 10%, charged on the difference between the sale price and the purchase price increased by acquisition costs and by justified construction, renovation and improvement spending (article 112 A). The earlier 3% yearly uplift on the purchase price and the reduced rates after ten years of ownership are gone. Article 111 B brings in built and unbuilt property, real rights over property, property leasing rights, shares of property-rich companies (more than 50% of assets in property used in the business) and mining, petroleum, forestry and telecommunications rights.
Is a main residence exempt?
Main home. Article 111 C(b) exempts the gain on the sale of a main residence that the seller has held for at least five years.
How do property losses carry forward?
Property losses. Article 113 provides that real-estate losses of a year are imputed on the same terms as securities losses: they net against the year's real-estate gains and carry against later real-estate gains for three following years.
When is the tax on a property gain paid?
Property filing and payment. Article 113 A: the seller declares and pays the tax on a property gain within three months of the sale at the bureau de la conservation fonciere; the buyer and the property-rich company whose shares are transferred are jointly liable.
How is crypto taxed in the Republic of the Congo?
Crypto. Neither the securities definition of article 105 C (shares, units of capital and bonds) nor the property definition of article 111 B covers a digital asset, and no other provision of the code sets a rate, base or exemption for one. No tax is applied to a crypto disposal.
Are vehicles, jewellery and art taxed?
Private chattels. The 2026 code charges individuals on enumerated heads: business profit (IBA), mobile capital income (IRCM), real-estate income (IRF) and salaries (ITS). None reaches the gain on a vehicle, jewellery or a work of art held privately, so nothing is charged.
Is there duty on a share or property transfer?
Transfer duty. A transfer of company shares also carries a 5% registration duty, and the direct or indirect transfer of the assets or social rights of a Congolese company is subject to the same 5% duty (PwC Worldwide Tax Summaries, Republic of Congo, other taxes: https://taxsummaries.pwc.com/republic-of-congo/corporate/other-taxes). It is a transaction charge, owed whether or not the sale makes a gain.
What changed in 2026?
Effective date. The 2026 finance law was promulgated on 31 December 2025 and its tax provisions apply to the 2026 tax year; the 2026 record and the 2027 record carry the same rules. Until then, articles 63 ter and 68 of the earlier code governed (the 2021 to 2025 records).