Source-cited draft: personal income tax for Republic of Congo (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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IRPP overview
Individuals are taxed under the Impôt sur le Revenu des Personnes Physiques (IRPP), levied on a progressive scale. Residents are taxed on worldwide income; non-residents on Congolese-source income.
IRPP rate — taxable income XAF 0 to 464,000
1Code Général des Impôts (CGI) — IRPP barème — https://taxsummaries.pwc.com/republic-of-congo/individual/taxes-on-personal-income
IRPP rate — taxable income XAF 464,000 to 1,000,000
10Code Général des Impôts (CGI) — IRPP barème — https://taxsummaries.pwc.com/republic-of-congo/individual/taxes-on-personal-income
IRPP rate — taxable income XAF 1,000,000 to 3,000,000
25Code Général des Impôts (CGI) — IRPP barème — https://taxsummaries.pwc.com/republic-of-congo/individual/taxes-on-personal-income
IRPP rate — taxable income over XAF 3,000,000
40Code Général des Impôts (CGI) — IRPP barème — https://taxsummaries.pwc.com/republic-of-congo/individual/taxes-on-personal-income
Tax-free threshold
No fully exempt band — income from XAF 0 is taxed at 1%; family-quotient relief reduces tax for dependantsCode Général des Impôts (CGI) — IRPP
Family quotient (quotient familial)
Tax is computed by dividing taxable income by the number of family shares (parts) based on marital status and dependants
Other Republic of Congo computations in the OpenAccountants Tax Library.
Standard deduction for employment income
Flat deduction for professional expenses applied to gross salary before applying the barèmeCode Général des Impôts (CGI) — IRPP
Tax residence test
Resident if habitual abode, principal home, or centre of economic interests is in Congo, or present more than 183 daysCode Général des Impôts (CGI) — domicile fiscal
Withholding on non-commercial income of non-residents
20Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/individual/taxes-on-personal-income
Rate for foreign employees on limited secondment
20Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/individual/taxes-on-personal-income
Simplified flat regime for small taxpayers
5% of annual turnover or 8% of annual margin for individuals below the threshold with minimal accounting recordsCode Général des Impôts (CGI) — régime forfaitaire — https://taxsummaries.pwc.com/republic-of-congo/individual/taxes-on-personal-income
Annual IRPP return filing deadline
20 March following the tax yearCode Général des Impôts (CGI)
Employment income collection
IRPP on salaries is withheld monthly at source by the employer (retenue à la source)Code Général des Impôts (CGI)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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