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CG

Congo

Middle Africa XAF

CG · COG · #63 · 6 cities

Nomad score 36/100 Compare
Top income tax 30.0% Worldwide system
Corporate tax 28.0%
VAT 18.9% standard rate
Tax residency 183 days 9 tax treaties

Congo tax profile

Data year: 2026

Tax system
Worldwide Residents are taxed on worldwide income; non-residents on Congo-source income and certain capital gains. Employment income is now levied as impôt sur les traitements et salaires (ITS), replacing salary PIT under the 2026 finance law and CEMAC harmonisation. Congolese companies are taxed on territorial profits; the standard corporate rate fell to 28% from 1 January 2026.
Top PIT rate
30.0%
Corporate tax rate
28.0%
VAT
18.9%
Capital gains tax
Rate not recorded
Social security (employee)
4.0%
Social security (employer)
Rate not recorded
Social security cap (annual)
XAF 14,400,089
Dividend withholding
15.0%
Interest withholding
20.0%
Royalty withholding
20.0%
Treaty count
9
Tax authority: Direction Generale des Impots et des Domaines Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate
XAF 0 and above 28.0%
Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
XAF 0 XAF 615,000 0.0% $0 – $1,020
XAF 615,001 XAF 1,500,000 10.0% $1,020 – $2,490
XAF 1,500,001 XAF 3,500,000 15.0% $2,490 – $5,810
XAF 3,500,001 XAF 5,000,000 20.0% $5,810 – $8,290
XAF 5,000,001 and above 30.0% $8,290 +
Local currency: XAF

Tax residency

Days threshold
183 days
Residency rules
An individual is domiciled in the Republic of Congo when their principal residence or centre of economic interests is in the country. Physical presence of 183 or more days in a calendar year is the usual day-count test. Treaty partners and seconded employees have specific sourcing and withholding rules.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
March 1
Individuals liable for income tax file an annual return by 1 March for the preceding calendar year. Salary ITS is withheld monthly by employers; a single-employment withholding can be final.

Sources

Change history

    • Income tax brackets updated

    Full refresh for LF 2026 — ITS brackets, CIT 28%, WHT and social security rates, DGID URL, sources, descriptions (https://clgglobal.com/wp-content/uploads/2026/02/CLG_French_Tax-Alert_2026.pdf, https://taxsummaries.pwc.com/republic-of-congo)

    • Income tax brackets updated

    Full refresh for LF 2026 — ITS brackets, CIT 28%, WHT and social security rates, DGID URL, sources, descriptions (https://clgglobal.com/wp-content/uploads/2026/02/CLG_French_Tax-Alert_2026.pdf, https://taxsummaries.pwc.com/republic-of-congo)

    • Income tax brackets updated

    Full refresh for LF 2026 — ITS brackets, CIT 28%, WHT and social security rates, DGID URL, sources, descriptions (https://clgglobal.com/wp-content/uploads/2026/02/CLG_French_Tax-Alert_2026.pdf, https://taxsummaries.pwc.com/republic-of-congo)

    • Income tax brackets updated

    Full refresh for LF 2026 — ITS brackets, CIT 28%, WHT and social security rates, DGID URL, sources, descriptions (https://clgglobal.com/wp-content/uploads/2026/02/CLG_French_Tax-Alert_2026.pdf, https://taxsummaries.pwc.com/republic-of-congo)

    • Income tax brackets updated

    Full refresh for LF 2026 — ITS brackets, CIT 28%, WHT and social security rates, DGID URL, sources, descriptions (https://clgglobal.com/wp-content/uploads/2026/02/CLG_French_Tax-Alert_2026.pdf, https://taxsummaries.pwc.com/republic-of-congo)

    • Income tax brackets updated

    Full refresh for LF 2026 — ITS brackets, CIT 28%, WHT and social security rates, DGID URL, sources, descriptions (https://clgglobal.com/wp-content/uploads/2026/02/CLG_French_Tax-Alert_2026.pdf, https://taxsummaries.pwc.com/republic-of-congo)

    • Income tax brackets updated

    Full refresh for LF 2026 — ITS brackets, CIT 28%, WHT and social security rates, DGID URL, sources, descriptions (https://clgglobal.com/wp-content/uploads/2026/02/CLG_French_Tax-Alert_2026.pdf, https://taxsummaries.pwc.com/republic-of-congo)

    • Income tax brackets updated

    Full refresh for LF 2026 — ITS brackets, CIT 28%, WHT and social security rates, DGID URL, sources, descriptions (https://clgglobal.com/wp-content/uploads/2026/02/CLG_French_Tax-Alert_2026.pdf, https://taxsummaries.pwc.com/republic-of-congo)

    • Income tax brackets updated

    Full refresh for LF 2026 — ITS brackets, CIT 28%, WHT and social security rates, DGID URL, sources, descriptions (https://clgglobal.com/wp-content/uploads/2026/02/CLG_French_Tax-Alert_2026.pdf, https://taxsummaries.pwc.com/republic-of-congo)

    • Income tax brackets updated

    Full refresh for LF 2026 — ITS brackets, CIT 28%, WHT and social security rates, DGID URL, sources, descriptions (https://clgglobal.com/wp-content/uploads/2026/02/CLG_French_Tax-Alert_2026.pdf, https://taxsummaries.pwc.com/republic-of-congo)

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