CG · Africa · XAF
Republic of the Congo
Tax rates
Income Tax
40%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10Corporate Tax
28%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
18.9%
Standard rate
Source: PWC Worldwide Tax Summaries — Congo, Republic of (Corporate, Other taxes) · as of 2025-12-10Capital Gains Tax
40%
Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-12-10
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2025 national income tax for Republic of the Congo using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| XAF 0 | 1% |
| XAF 464,000 | 10% |
| XAF 1,000,000 | 25% |
| XAF 3,000,000 | 40% |
Rates reflect the schedule as reformed by the Finance Act of 2014, applied to the taxpayer's total annual taxable income.
The Republic of the Congo's personal income tax follows a progressive annual schedule reaching 40% on taxable income above XAF 3,000,000. Progressive scale, top rate shown.
VAT
The Republic of the Congo's value-added tax is levied at 18%, plus an additional surtax equal to 5% of the VAT amount that is invoiced and paid alongside it. Combined, the standard rate is 18.9%.
In practice
- Filing
A VAT return must be filed on a monthly basis before the 20th day of every month.
Source: PWC Worldwide Tax Summaries — Congo, Republic of (Corporate, Other taxes) · as of 2025-12-10- Exemptions
Vegetable oil, maize, butane gas, and mineral water produced and packaged in the Congo are exempt from VAT, as are imports of agricultural, horticultural, forestry, and fishery equipment, machinery, and inputs.
Source: PWC Worldwide Tax Summaries — Congo, Republic of (Corporate, Other taxes) · as of 2025-12-10
Capital Gains Tax
The Republic of the Congo levies tax on some capital gains; its personal income tax scale tops out at 40% on taxable income above XAF 3,000,000.
Wealth Tax
No net wealth/worth tax levied in the Republic of the Congo.