1. Scope of application
An annual tax is created in the Republic of Congo intended for the benefit of local authorities, known as the « taxe d’occupation des locaux a usage professionnel ». The TOL prof applies to all buildings constructed with durable materials or all facilities occupied by individuals or legal entities as a home, office, business or industrial premises, and to all other inhabited premises and their chattels. The tax is due for each premises occupied, regardless of the duration of occupancy in the tax year.
2. Taxable persons
The TOL Prof is payable by the occupant, owner or tenant, be it a natural or moral person, running a commercial, professional, or industrial establishment.
The following are TOL Prof exempt:
- Embassies and premises housing diplomatic missions following the prinicple of reciprocity ;
- Official residences of foreign officials of international organisations having diplomatic status, agents of diplomatic missions subject to reciprocity;
- Outbuildings used as residencies by descendants or ascendants who have no income;
- The State, local authorities and public establishments with non-autonomous budgets, for premises located in real estate property registered in their name and occupied by them for their professional use.
4. lace of Taxation
The property is taxed in the department or municipality where it is located.
The amount of the TOL Prof is determined annually as follows:
- 60 000 FCFA for very small and small companies, associations, other professions, non-trading organisations and agencies or other entities of large companies;
- 120 000 FCFA for the main entity of medium-sized companies and agencies or other entities of large companies;
- 500 000 FCFA for the main entity of large companies.
6. Tax recovery
The TOL Prof is collected by spontaneous declarations and payments made by taxpayers to the public accountant of their fiscal residence, without prior reminder, no later than February 20 of each year.
Failure to declare and pay by the due date will incur a penalty of 50%.
For any assistance, please contact the CENTURION LAW GROUP office on the following numbers: +27 11 245 5900