Auditors recommend the complete elimination of incentives provided by establishment conventions, prioritizing the extraction of hydrocarbons and agricultural exploitation. The system's low efficiency, characterized by a yield index capped at 0.36, reveals an uncollected potential of 67%, depriving the public treasury of nearly 5 percentage points of GDP in additional resources.

The loss of revenue undermines the execution of the state's priority investments. In 2025, collection services recorded 1,026.5 billion FCFA in gross revenue, representing a modest increase of 8.4% over one year. During the same period, the amount of tax breaks increased by 10.2% to reach 699 billion FCFA, representing more than two-thirds of the collected amounts. The ministerial largesse of July 9, granting penalty waivers of up to 100% to 23 industrial groups, including Saris-Congo, Siatt, Grands Moulins de Pointe-Noire, or Brasco, for their adherence to electronic invoicing, exacerbates the loss of budget substance.

The erosion of state revenue complicates the realization of national infrastructure projects. During the 2025 fiscal year, the effective mobilization for the 2022-2026 National Development Plan was limited to 27.57% of the multi-year envelope set at 6,491.59 billion FCFA. The ratio of public revenue, historically stuck around 8% of GDP in 2023, requires a rigorous review of the investor incentive policy.

The elimination of unjustified tax niches remains the most reliable way to restore macroeconomic balances and generate autonomous financial leeway. A complete reevaluation of tax expenditures will allow for the conditioning of each exemption to measurable counterparts in terms of local employment and industrial added value. The consolidation of budget policy will ensure equity in taxation while strengthening the country's financial sovereignty in the face of donors.


Ndjomo Carlos

Tags: congo bad economie fiscalite investissements hydrocarbures agriculture politique budgetaire developpement