The following overview provides a clear breakdown of the individual income tax system in the Republic of the Congo for 2025. You’ll find concise information on tax rates, brackets, principal surtaxes, and key considerations for income earners in CG.
Individual Income Tax Framework in Congo (2025)
The individual income tax in Congo is assessed on a progressive basis, meaning rates increase progressively with higher levels of income. Tax is calculated based on all assessable income earned by individuals during the tax year, with certain additional surtaxes applied depending on residence status, category of income, or employment arrangements.
Income Tax Brackets and Rates for 2025
Below is a summary table of the current individual income tax brackets as applicable for residents in Congo. Rates are displayed in percentage (%) and income bands in Central African CFA Francs (XAF):
| Taxable Income Band (XAF) | Rate (%) |
|---|---|
| XAF 0 – XAF 464,000 | 1% |
| XAF 464,001 – XAF 1,000,000 | 10% |
| XAF 1,000,001 – XAF 3,000,000 | 25% |
| XAF 3,000,001 and above | 40% |
Where relevant, for quick reference, at the current exchange rate of 1 USD ≈ 615 XAF, the upper band cutoffs are approximately:
– XAF 464,000 ≈ $754
– XAF 1,000,000 ≈ $1,626
– XAF 3,000,000 ≈ $4,878
Surtaxes and Additional Taxes
In addition to the base progressive tax rates, several surtaxes and contributions may apply depending on the nature of an individual’s income, employment status, and other factors. The following table summarizes the key additional taxes:
| Surtax/Contribution | Rate (%) | Condition / Applicability |
|---|---|---|
| Non-commercial income of a non-domiciled individual | 20% | Income earned by non-residents from non-commercial activities |
| Salaries for duties performed in Congo by foreign employees seconded for limited periods | 20% | Applies to foreign employees temporarily assigned in-country |
| Global flat tax on annual turnover | 5% | For individuals with annual income not exceeding EUR 152,449 ($163,400), maintaining minimal cash accounts |
| Global flat tax on annual margin | 8% | Same threshold and record-keeping condition as above |
| Solidarity contribution for universal health insurance | 0.5% | Applies to income exceeding XAF 500,000 ($813) |
| Unique tax on salaries | 7.5% | Replaces multiple previous payroll-related taxes and funds |
The global flat taxes (5% and 8%) apply to self-employed individuals or those operating very small businesses, provided their annual income does not exceed EUR 152,449 (approximately $163,400), and they rely on simplified accounting. The unique tax on salaries consolidates several previous obligations (lump sum salary tax, apprenticeship tax, housing and employment contributions) into a single unified rate of 7.5%.
Income Assessment and Basis
The income tax regime in Congo for 2025 remains structured around total global income, subject to taxation on assessable income after any allowed deductions. Individuals are generally taxed on their worldwide income if resident, and on local-source income if non-resident. For individuals qualifying as non-domiciled or foreign employees under specific circumstances, higher flat-rate surtaxes are imposed.
Pro Tips for Navigating Congo’s Income Tax System
- Carefully determine your tax residency status at the start of the year. This distinction directly impacts your applicable tax rates and whether you are liable for global income or only Congolese-sourced earnings.
- If you are a foreign employee seconded for a short assignment, factor in the 20% withholding surtax when negotiating contracts and planning compensation—this can significantly affect your effective tax rate.
- When your income is below the threshold (EUR 152,449 / ~$163,400), consider using minimal cash accounting to access the simplified 5% or 8% global flat tax if eligible, as this may lower your compliance burden and overall tax rate.
- Always account for the 0.5% solidarity health contribution if your annual income exceeds XAF 500,000 (~$813); missing this can cause issues with compliance or future audits.
- The unique salary tax (7.5%) has replaced prior multiple payroll taxes—ensure your payroll processes or compensation arrangements are updated to reflect this unified charge.
Official Resources
For official regulatory updates, rates, and further guidance on income tax in Congo, you may consult the Ministry of Finance, Republic of Congo.
To summarize, the Congolese individual income tax system is progressive, with rates ranging from 1% up to 40% for 2025, and several additional surtaxes depending on your income source and residency. Higher rates apply for expatriates and certain non-resident situations, while small business earners can benefit from relatively straightforward flat tax regimes. Staying aware of surtax triggers and salary taxes is crucial for effective tax planning in CG.