Congo, Republic of

Individual - Income determination

Last reviewed - 13 January 2021

Total taxable income, for the purposes of PIT, is the aggregate of net income (i.e. profits arising from an occupation or business, non-commercial activities, agriculture, securities, real estate, and from capital gains) reduced by various deductions.

Basis of assessment

PIT is assessed on family groups. Thus, a father's return must normally include any income earned by his wife and dependent children, although a father may elect for the children's income to be taxed separately if this is advantageous. A wife may be taxed separately if she is separated from her husband or if divorce proceedings have begun.

Employment income

In addition to wages and salaries, employment income includes cost-of-living, housing, education, other allowances, and benefits in kind.

Business income

In general, business profits for individuals are computed as those for companies.

Non-commercial income comprises income from professional activities and income not falling within any of the other categories.

Dividend income

Dividends from Congolese resident companies are included in taxable income. However, at the time the dividends are paid, tax is withheld at the rate of 15% by the resident company.

Interest income

Interest from most sources is taxable and is included in taxable income.

Interest from Congolese resident companies is included in taxable income. However, at the time the interests are paid, tax is withheld at the rate of 20% by the resident company.

Rents from real estate

Rents received, less related expenses, must be included in taxable income. Expenses allowed include interest for maintenance, construction, repair, and improvements, plus a notional deduction to cover management, insurance, and depreciation of 30% of gross rents.

A tax equal to one-twelfth of the rents due within the year (or in proportion of the rents due till the end of the year for new lease agreements) is deducted by the tenant on behalf of the owner.