West & Central Africa
Republic of the Congo: tax at a glance
A 28% corporate rate and progressive personal tax to 40%, with hydrocarbons carrying a separate and much heavier fiscal regime.
Worldwide (residence-based)
Last verified July 2026Some figures indicative
The taxes
- Personal income (top)
- 40%
- Corporate income
- 28%
- Capital gains
- Included in ordinary income.
- VAT
- 18%
- Dividends (WHT)
- 20%
- Interest (WHT)
- 20%
- Royalties (WHT)
- 20%
- Social security (employee)
- 4%
- Social security (employer)
- 20.28%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Property tax applies on developed land.
- Other
- Oil sector operations are taxed under production-sharing contracts rather than the general corporate regime.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (1)
Frequently asked
What is the income tax rate in Republic of the Congo?
The top marginal personal income tax rate in Republic of the Congo is 40%. Progressive bands rising to 40% on higher salary income.
What is the corporate tax rate in Republic of the Congo?
The headline corporate income tax rate is 28%.
Does Republic of the Congo tax capital gains?
Capital gains for individuals: Included in ordinary income..