Congo-Brazzaville exempts solar-panel imports by startups and inputs for bottling water and butane from VAT in 2025
This page records one dated change. For the rules in Republic of the Congo as they stand today, see the Republic of the Congo guide →
- Jurisdiction
- Republic of the Congo
- Tax
- TVA
- Change type
- Rate change
- Status
- In force
- Impact
- FYI
- Announced
- 30 December 2024
- Effective
- 1 January 2025
- Instrument
- CG-ACT-47-2024
- Authority
- Secrétariat Général du Gouvernement, République du Congo (Journal officiel)
- Verified
- Fetched from official source · high confidence
Startups and very small enterprises importing photovoltaic panels for their business; producers of Congolese mineral water and conditioners of butane gas in Congo, and their suppliers of inputs and services.
No action — exemptions have been in force since 1 January 2025.
Loi n° 47-2024 du 30 décembre 2024 (LF 2025, JO N° 15-2024, 31 décembre 2024) amended Article 7 (nouveau) of the TVA law. Item 12 already exempted mineral water produced in Congo and butane gas conditioned in Congo; it is extended to all inputs and services used in that conditioning. New item 22 exempts imports of photovoltaic panels by startups and very small enterprises for their business activities.
What changed in detail
Loi n° 47-2024 du 30 décembre 2024, the finance law for 2025, was published in the Journal officiel, Édition spéciale N° 15-2024, on 31 December 2024. Its point 22 replaces article 7 (nouveau) of the TVA law, the list of exempt operations. Items 1 to 11 and 13 to 21 are left unchanged.
Two items change:
- Item 12 already exempted mineral water produced in Congo and butane gas conditioned in Congo, under the 2024 finance law. The new text extends the exemption to all inputs and services used in that conditioning.
- Item 22 is new. It exempts imports of photovoltaic panels by startups and very small enterprises, for the needs of their business. The 2024 list ended at item 21.
The text does not define “startups” or “très petites entreprises” in this article.
The finance law applies from 1 January 2025.
What it means
Both items were in force from 1 January 2025. This record does not cover the 2026 finance law (Loi n° 42-2025 of 31 December 2025), so check it before relying on either exemption today.
The item 12 change is narrower than it may look. The water and butane exemption is not new; only the inputs and services are. Their suppliers can now invoice without TVA, but only for inputs used in conditioning Congolese water or butane, so they need evidence of the end use.
For the solar-panel exemption, the open question is who qualifies. The status of startup or very small enterprise is defined elsewhere, and the exemption applies only at import. Panels bought locally are not covered by this item.
The same law also made the SFEC mandatory and narrowed the 5% reduced-rate list set by the 2024 TVA overhaul.
Proof
12) L’eau minérale produite au Congo et le gaz butane conditionné au Congo ainsi que tous les intrants et services concourant à son conditionnement ; ... 22) l’importation des panneaux photovoltaïques par les Startups et les très petites entreprises pour les besoins de leur activité.12) Mineral water produced in Congo and butane gas conditioned in Congo, together with all inputs and services used in conditioning it; ... 22) the import of photovoltaic panels by startups and very small enterprises for the purposes of their business.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Journal officiel de la République du Congo, Édition spéciale N° 15-2024 (31 décembre 2024): Loi n° 47-2024 portant loi de finances pour l'année 2025 · www.sgg.cg