DT5101 - Double Taxation Relief Manual: Guidance by country: Congo Unilateral relief

The following Congo taxes are admissible for unilateral relief:

• tax on the income of individuals (impôt sur le revenu des personnes physiques)
• company tax (impôt sur les sociétés)

The following Congo taxes are inadmissible for unilateral relief:

• business licence tax (contribution des patentees)