Republic of the Congo income tax rates
Progressive scale applied to the quotient familial (taxable net salary divided by the number of family parts), per art. 116 G of the Code general des impots.
| Current value | 5 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| Official source | Loi n. 42-2025 du 31 decembre 2025 portant loi de finances pour l'annee 2026, art. 116 G du Code general des impots (nouveau bareme), Journal officiel de la Republique du Congo, edition speciale n. 3-2026 du 5 janvier 2026, p. 65-66 |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
IMPORTANT - THE FIRST BAND IS NOT A PERCENTAGE. Art. 116 G taxes the fraction from 0 to XAF 615,000 at a FLAT 1,200 FCFA (a lump sum, not a rate); it is served here as rate 0 because the schema is percentage-based, and the 1,200 XAF charge must be added by the consumer. Art. 116 G(2) also fixes the minimum annual tax at 1,200 FCFA where gross salary is below the SMIG. Bands above are marginal rates on the QUOTIENT FAMILIAL, i.e. annual net taxable salary divided by the number of parts, and gross tax = tax on one part x number of parts. Parts (art. 116 B): single/divorced/widowed without children 1; married without children 2; single or divorced with 1 child 2; married or widowed with 1 child 2.5; +0.5 per additional dependent child, capped at 6.5 parts. Base (art. 116): a 20% deduction is applied to net salary after deducting the employee share of pension contributions. Tax is withheld monthly at source by the employer and is final (liberatoire) where the taxpayer has a single employment. Art. 116 I(2) confirms that during 2026 the impot sur les traitements et salaires is computed as for IRPP under arts. 114 to 116 H. This scale is the LF 2026 IRPP/ITS reform - do not use pre-2026 tables.
Get it programmatically
curl https://afriref.dev/v1/cg/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/cg/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/cg/income-taxOther Republic of the Congo series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate