Advantages:

• Suspension of value added tax, both domestically and on import, on construction materials, equipment, spare parts, inputs and raw materials intended exclusively for the project;
• Suspension of value added tax on the supply of services provided in the context of the operation directly related to the project;
• Suspension of value added tax on intermediate and/or finished products and services produced by the company;
• Exemption from import duties and taxes on goods, inputs, raw materials and equipment intended for the project;
• Reductions of taxes collected at the initiative of the various Ministries and services at the central, provincial and local levels by way of interministerial order referred to in Article 11 of this decree;
• Reduction of the costs of remuneration for certain services within the institutional framework referred to in Article 11 of this Decree;
• Eligible for the status of privileged partner vis-à-vis the tax authorities;
• Application of preferential energy tariffs per Kilowatt/Hour.

Eligibility requirements:

Firms, which may benefit from the tax scheme in question, must meet the following criteria:

• Be constituted under one of the forms of commercial companies recognized in Congolese positive law;
• Conclude beforehand a partnership agreement with the Government within the framework of the Strategic Partnership on Value Chains;
• Present a global investment program of an amount equivalent in Congolese francs to at least USD 15 million;
• Commit to creating a number of jobs equal to or greater than 100;
• Submit proof of investments and the effective fulfillment of obligations subscribed to within the framework of preferential regimes acquired through the Investment Code and/or other exceptional measures, in particular program contracts.