Republic of the Congo Personal income tax (IRPP / impot sur les traitements et salaires)
Republic of the Congo Personal income tax (IRPP / impot sur les traitements et salaires) run from 0% to 30% across 5 bands, cited to Loi n° 42 du 31 décembre 2025 (styled 42-2025 by convention; the JO prints 'Loi n° 42') 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, in force since 1 Jan 2026. Last checked against the official source on 20 Jul 2026.
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 | 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 n° 42') 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. EFFECTIVE-DATE CONFIRMED GENUINE (2026-08-07): unlike this country's VAT stamp, 2026-01-01 here IS a real change date — the LF 2026 (article quarante-septième, read in the JO we cite) actually modified the art. 116 G barème. The predecessor barème in art. 95 of the CGI Tome 1 (annotated to the lois de finances 2007, 2010 and 2016) ran 1% to 464,000 FCFA, 10% to 1,000,000, 25% to 3,500,000 and 40% above — retained here as context; its own change dates are not asserted. Do not use the finances.gouv.cg 'CGI Tome I' PDF as a currency source: its art. 95 still prints the pre-1992 barème.
Get it programmatically
curl https://afriref.dev/v1/cg/income-tax
# $0.005 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 rate (BEAC TIAO) · Value added tax (TVA) · VAT registration threshold · Minimum wage (SMIG) · Public holidays · Consumer price inflation (INHPC) · Corporate income tax (impot sur les societes) · Withholding tax rates · Statutory interest (taux d'intérêt légal) · Statutory social-insurance contributions
The same figure elsewhere: Rwanda · Senegal · South Africa · Tanzania · Togo · all 34