This information is derived from the State Department's Office of Investment Affairs' Investment Climate Statement. Any questions on the ICS can be directed to EB-ICS-DL@state.gov

On February 12, 1990, the Republic of Congo signed a Bilateral Investment Treaty (BIT) with the United States. The treaty entered into force on August 13, 1994.  The Republic of Congo has BITs in force with France, China, Germany, Italy, South Korea, Mauritius, Switzerland, and the United Kingdom.

The Republic of Congo has fiscal agreements with other CEMAC countries. Commercial and bilateral agreements to safeguard investments have been signed with several African nations, including South Africa in 2005 and Namibia in 2007. Because the Republic of Congo is considered a lower middle income country, it is not eligible for a number of trade agreements open to Least Developed Countries.

The Republic of Congo does not have any known stand-alone Bilateral Taxation Treaties with any country. Some of Republic of Congo’s Bilateral Investment Agreements, such as with the United States and France, do include taxation provisions to avoid double taxation, but these provisions are generally not enforced by tax authorities. Some companies have reported issues recovering back Value Added Tax (VAT) from the Republic of Congo government.
 

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