Congo, Republic of

Taxable period

PIT is assessed on the income earned during a calendar year, except that income derived from carrying on a business is assessed on the results for the accounting year ending within that calendar year.

Tax returns

Every individual liable for income tax is required to complete a tax return based on the year's income and file it by 1 March following the end of that year.

Payment of tax

Income tax is generally withheld from salaries under the pay-as-you-earn (PAYE) system. Income from most other Congolese sources is received after the savings-rate tax has been deducted.