Republic of the Congo public holidays 2026, VAT rate and tax data
Republic of the Congo: VAT rate 18% since 12 May 1997; 9 public holidays in 2026 (next: La Toussaint (All Saints' Day), 1 Nov 2026); corporate tax rate 28%; minimum wage 70400 XAF/month; policy interest rate 4.5%; inflation rate (CPI) 4.9% year-on-year.
11 series, each cited to the official source it was verified against; most recently verified 26 Oct 2026. Currency XAF.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "CG", "series": "vat", "value": 18, "unit": "percent", "effective_from": "1997-05-12", "last_confirmed": "2026-08-07", "source": { "name": "Loi n° 12-97 du 12 mai 1997 portant institution de la Taxe sur la Val…", "url": "https://www.sgg.cg/textes-officiels/lois/1997/congo-loi-1997-12.pdf" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"cg","amount":1000}.
Republic of the Congo public holidays 2026
9 days in 2026; next: La Toussaint (All Saints' Day) on 1 Nov 2026. Official source: Loi n. 2-94 du 1er mars 1994 fixant les jours feries, chomes et payes, art. 1 (Parlement… · last verified 1 Oct 2026
Fixed by law 8 Confirmed 1
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Jour de l'An (New Year's Day) | Fixed by law | Loi n. 2-94 du 1er mars 1994 fixant les… |
| 6 Apr 2026 Mon | Lundi de Paques (Easter Monday) | Fixed by law | Loi n. 2-94 du 1er mars 1994 fixant les… |
| 1 May 2026 Fri | Fete du Travail (Labour Day) | Fixed by law | Loi n. 2-94 du 1er mars 1994 fixant les… |
| 14 May 2026 Thu | Jeudi de l'Ascension (Ascension Day) | Fixed by law | Loi n. 2-94 du 1er mars 1994 fixant les… |
| 25 May 2026 Mon | Lundi de Pentecote (Whit Monday) | Fixed by law | Loi n. 2-94 du 1er mars 1994 fixant les… |
| 10 Jun 2026 Wed | Fete de la commemoration de la Conference Nationale Souveraine | Confirmed | Loi n. 2-94 du 1er mars 1994 fixant les… |
| 15 Aug 2026 Sat | Fete nationale (Independence Day) | Fixed by law | Loi n. 2-94 du 1er mars 1994 fixant les… |
| 1 Nov 2026 Sun | La Toussaint (All Saints' Day) | Fixed by law | Loi n. 2-94 du 1er mars 1994 fixant les… |
| 25 Dec 2026 Fri | Noel (Christmas Day) | Fixed by law | Loi n. 2-94 du 1er mars 1994 fixant les… |
2027 dates already held (9)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Jour de l'An | Fixed by law | Loi n. 2-94 du 1er mars 1994 fixant les… |
| 29 Mar 2027 Mon | Lundi de Pâques | Fixed by law | Loi n. 2-94 du 1er mars 1994 fixant les… |
| 1 May 2027 Sat | Fête du Travail (tombe un samedi; aucune règle de report) | Fixed by law | Loi n. 2-94 du 1er mars 1994 fixant les… |
| 6 May 2027 Thu | Jeudi de l'Ascension | Fixed by law | Loi n. 2-94 du 1er mars 1994 fixant les… |
| 17 May 2027 Mon | Lundi de Pentecôte | Confirmed | Loi n. 2-94 du 1er mars 1994 fixant les… |
| 10 Jun 2027 Thu | Fête de la commémoration de la conférence nationale souveraine (also styled Fête de la réconciliation) | Confirmed | Loi n. 2-94 du 1er mars 1994 fixant les… |
| 15 Aug 2027 Sun | Fête nationale (tombe un dimanche; aucune règle de report) | Fixed by law | Loi n. 2-94 du 1er mars 1994 fixant les… |
| 1 Nov 2027 Mon | La Toussaint | Fixed by law | Loi n. 2-94 du 1er mars 1994 fixant les… |
| 25 Dec 2027 Sat | Noël (tombe un samedi; aucune règle de report) | Fixed by law | Loi n. 2-94 du 1er mars 1994 fixant les… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Republic of the Congo value
Rate schedules and breakdowns
Withholding tax rates
15–20% across 4 withholding taxes — no single rate · in force from 2026-01-01 · Official source: Loi n° 42-2025 du 31 decembre 2025 portant loi de finances pour l'annee 2026… · last verified 1 Oct 2026
Rates by payment type
| key | label | rate | applies to | effective from | confidence note | Source |
|---|---|---|---|---|---|---|
| dividends | IRCM on dividends and distributed profits | 15 | dividends and all income from movable capital (actions, parts, distributed profits, deemed distributions including 70% of net profits of branches of foreign companies) paid by entities operated in Congo; withheld at source as a retenue liberatoire when paid to non-residents | 2026-01-01 | — | Loi n° 42-2025 (loi de finances 2026)… |
| The 15% is not new: the predecessor IRVM tariff (Tome II, art. 3, as amended by the lois de finances 2015 and 2021) already set '15% pour les produits autres que ceux designes aux numeros 2 et 3', with 17% for tantiemes/jetons de presence (directors' and attendance fees) and 20%… | ||||||
| interest | Retenue a la source on interest paid to non-residents | 20 | interest, arrears and all other products of fixed-income placements (loans, deposits, guarantees) paid to persons with neither domicile nor fiscal residence in Congo - excluding income from obligations (bonds), which falls under the 15% IRCM instead | — | The scope wording comes from the Sutter & Pearce consolidated recueil (secondary compilation of the primary text, current to LF 2023); the JO of the loi de finances 2026 confirms articles 185 ter A/C and the 20% general rate remain in force, but a post-2026 consolidated CGI could not be loaded to re-verify the sub-paragraph wording. PwC (reviewed August 2026) also states 20% on interest to non-residents. | CGI art. 185 ter A(2)(c) (consolidated… |
| NO EFFECTIVE DATE IS SERVED: no loaded source states when interest entered the 185 ter scope at 20% (the original art. 185 ter of Loi n° 5/96 of 2 March 1996 expressly EXCLUDED loan interest paid to foreign lenders; the current inclusive wording dates from the loi de finances… | ||||||
| royalties | Retenue a la source on royalties paid to non-residents | 20 | remuneration for the use or the concession of the use of intangible property paid to persons with neither domicile nor fiscal residence in Congo: copyright in literary, artistic or scientific works including cinematograph films, patents, trademarks, designs, models, plans, secret formulas or processes, know-how, and sale or licence of exploitation rights | — | Scope wording from the Sutter & Pearce consolidated recueil (secondary compilation, current to LF 2023); the JO of the loi de finances 2026 confirms arts. 185 ter A/C and the 20% general rate but a post-2026 consolidation was not loadable. PwC (reviewed August 2026) also states 20% on royalties. | CGI art. 185 ter A(2)(b) (consolidated… |
| NO EFFECTIVE DATE IS SERVED: the 20% general rate traces to Loi n° 5/96 of 2 March 1996 ('une retenue a la source dont le taux est fixe a 20%') but no loaded source dates the current royalty-specific wording's commencement. Congo has no separate royalties withholding tax -… | ||||||
| services-non-residents | Retenue a la source on non-resident service remuneration (general rate) | 20 | sums paid to persons, of Congolese or foreign nationality, with neither domicile nor fiscal residence in Congo, for works or services of any kind supplied or used in Congo - independent professional activity, studies, consulting, technical/financial/accounting assistance, equipment rental, oil-sector services, and generally all sums paid abroad for services | — | — | CGI art. 185 ter A(1) and 185 ter C… |
| NO EFFECTIVE DATE IS SERVED for the current article structure; the 20% rate itself dates to Loi n° 5/96 of 2 March 1996 (art. 185 ter ancien: 'font l'objet d'une retenue a la source dont le taux est fixe a 20%'), restructured into arts. 185 ter A-F by the loi de finances 2020… | ||||||
Personal income tax (IRPP / impot sur les traitements et salaires)
0–30% across 5 bands · in force from 2026-01-01 · Official source: Loi n° 42 du 31 décembre 2025 (styled 42-2025 by convention; the JO prints 'Loi… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 615000 | 0 |
| 615001 | 1500000 | 10 |
| 1500001 | 3500000 | 15 |
| 3500001 | 5000000 | 20 |
| 5000001 | — | 30 |
Statutory social-insurance contributions
0.5–12% across 5 contribution branches · in force from 2026-01-01 · Official source: Republique du Congo, Ministere de la Fonction Publique, "Les obligations… · last verified 11 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| prestations_familiales | Family benefits and maternity branch / Branche des prestations familiales (CNSS) | 10.03 | 0 | 10.03 | percent | Gross salary, capped at 600 000 FCFA per month - stated by the Congolese administration as an ANNUAL ceiling of 7 200 000 FCFA. The rate "comprend la cotisation destinee au financement de l'indemnite journaliere des femmes salariees en couches", i.e. it funds the maternity daily allowance as well as family allowances. | XAF |
| Employer-only, and the LARGEST single payroll line in the Congo - larger than the employer's pension share. THE RATE IS 10,03%, NOT 10,3%: the Congolese administration's own document prints 10,03% in its rate table and again in its narrative, but prints 10,3% once in a sentence… | |||||||
| risques_professionnels | Occupational risks branch (work accidents and occupational diseases) / Branche des risques professionnels (CNSS) | 2.25 | 0 | 2.25 | percent | Gross salary, capped at 600 000 FCFA per month (7 200 000 FCFA per year) - the same ceiling as family benefits. | XAF |
| THE CONGO USES A SINGLE FLAT OCCUPATIONAL-RISK RATE - no grading by activity class, no risk banding, no safety-record adjustment. 2,25% applies to every employer in every sector, which is why rate_employer carries a real number rather than a null. Do not look for a tariff table… | |||||||
| pensions | Pensions branch - old age, invalidity and death / Branche des pensions (assurance vieillesse, invalidite, deces) - CNSS | 12 | 4 | 8 | percent | Gross salary, capped at 1 200 000 FCFA per month - DOUBLE the ceiling of the other two CNSS branches. Both shares are computed on the same capped base. | XAF |
| THIS IS THE ONLY CNSS BRANCH THE EMPLOYEE PAYS INTO - 4% of capped salary, a maximum of 48 000 FCFA per month at the 1 200 000 ceiling. The split is exactly two-to-one in the employer's direction. THE TWO CEILINGS ARE THE MAIN STRUCTURAL TRAP IN CONGOLESE PAYROLL: family… | |||||||
| camu_solidarite | Universal health insurance solidarity contribution / Contribution de solidarite a la Caisse d'Assurance Maladie Universelle (CAMU) | 0.5 | 0.5 | 0 | percent | A TRANCHE, not the whole salary: the portion of monthly remuneration NET OF THE EMPLOYEE'S CNSS DEDUCTION that exceeds 500 000 FCFA. Only the excess is charged, and there is no upper ceiling on the tranche. An employee whose CNSS-net monthly base is at or below 500 000 FCFA pays nothing. | XAF |
| A SEPARATE INSTITUTION AND A SEPARATE MECHANIC - the CAMU is not a CNSS branch. THREE FEATURES THAT ENGINES GET WRONG. (1) IT IS A TRANCHE LEVY WITH A FLOOR, NOT A FLAT RATE: only the excess above 500 000 FCFA is charged, so an employee on 600 000 pays 0,5% of 100 000, not of… | |||||||
| taxe_apprentissage | Apprenticeship levy / Taxe d'apprentissage | 1 | 0 | 1 | percent | Gross salary. No ceiling stated. | XAF |
| SERVED AS A VISIBLE BRANCH BECAUSE IT IS A COMPULSORY EMPLOYER PAYROLL CHARGE THAT MODELS ROUTINELY DROP. It is a training levy, not a social-insurance branch - it buys the employee no entitlement - and it sits outside the CNSS, which is why it is absent from the CNSS employer… | |||||||
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