Congo, Republic of

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.

Solidarity contribution for universal health insurance coverage

The solidarity contribution for universal health insurance coverage is payable by legal entities, individual farmers, and holders of high incomes for the fraction of income exceeding XAF 500,000.

This contribution, liquidated at the rate of 0.5%, is based on the amount of the contribution for business tax during the financial year. The contribution due by companies is spontaneously declared and paid by the taxpayer to their tax residences, within the same deadlines as for the business tax, and late filing and payment are fined in the same manner as for business tax.

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.