Congo, Republic of

Individual - Other taxes

Last reviewed - 31 December 2019

Social security contributions

The employee share for pensions is 4% of gross salary with an annual ceiling of EUR 21,952.65.

Foreign employees seconded to work in the Republic of Congo for limited periods are, in some circumstances, liable for national insurance contributions.

Employers are also liable for additional social security contributions and payroll taxes.

Unique tax on salaries

A unique tax on salaries at the rate of 7.5% on the gross salary replaces the lump sum tax on salaries, apprenticeship tax, National Housing Fund contribution, and National Employment Office contribution.

Consumption taxes

Value-added tax (VAT)

The Congolese VAT rate is 18%. See Other taxes in the Corporate summary for more information.

Local taxes

There are no local taxes in the Republic of Congo. Local authorities are financed by the imposition of a departmental tax at an annual flat rate of XAF 2,000 per individual.