DT5121 - Double Taxation Relief Manual: Guidance by country: Congo (Democratic Republic of the): Admissible and inadmissible taxes

The following Congo (Democratic republic of the) taxes are admissible for unilateral relief:

• income tax (impôt sur le revenu)
• tax on dividends, interest and shares in profits (contribution mobilière)
• tax on deemed distributions of a foreign company (forfait régime)

The following Congo (Democratic republic of the) taxes are inadmissible for unilateral relief:

• turnover tax (contribution sur le chiffre d’affaires)