Congo-Brazzaville Tax & Investment Guides
16 guides covering Congolese taxation, progressive IRPP 1–45% (9 annual brackets, family quotient), corporate income tax 28% standard (IBP, oil 38–45%, mining 30%), TVA 18.9% standard, CNSS 4% employee + 12% employer (capped at XAF 1.2M), property registration 8%, and key investment topics for 2026.
Personal Tax & Residency
Progressive IRPP 1–45% across 9 annual brackets, family quotient system, professional deduction 20% capped, 183-day residency rule, CEMAC DTTs
Congo-Brazzaville Personal Tax Guide 2026 — IRPP 1–45% Progressive, 9 Brackets, Family Quotient
Congolese personal income tax (IRPP). Progressive rates 1%, 10%, 15%, 20%, 25%, 30%, 35%, 40%, 45% across 9 annual brackets. Family quotient system, professional deduction 20% capped, and filing requirements for 2026.
Congo-Brazzaville Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, CEMAC DTTs
Congolese tax residency. 183-day physical presence test, permanent home criterion, source of income rules, CEMAC double tax treaties with France and other countries for 2026.
VAT & Indirect Tax
TVA 18.9% standard, reduced rates on essentials, 0% exports, registration threshold, filing requirements, excise duties on alcohol and tobacco
Congo-Brazzaville Tax Filing Guide 2026 — DGI Online Portal, Self-Assessment, Quarterly Instalments, NIF
filing taxes in Congo-Brazzaville. DGI online portal (e-DGI), self-assessment returns, quarterly instalment payments, penalties for late filing, NIF (Numéro d'Identification Fiscale), and compliance deadlines for 2026.
Congo-Brazzaville VAT Guide 2026 — 18.9% Standard (TVA), Reduced Rates, Exports 0%
Congolese VAT (TVA). Standard rate 18.9%, reduced rates for essential goods, 0% for exports, registration threshold, filing requirements, and compliance for 2026.
Business & Corporate Tax
CIT 28% standard, oil 38–45%, mining 30%, company types (SA, SARL, SAS), transfer pricing CEMAC, DTTs
Congo-Brazzaville Business Registration Guide 2026 -- CFE, Company Types, SA, SARL, SAS, NIF, Permits
registering a business in Congo-Brazzaville. Centre de Formalites des Entreprises (CFE), company types (SA, SARL, SAS, Branch), NIF tax registration, business operating permits, timelines, costs, and compliance requirements for 2026.
Congo-Brazzaville Corporate Tax Guide 2026 — CIT 28% Standard (IBP), Oil 38–45%, Mining 30%
Congolese corporate income tax. Standard IBP 28% for most companies, oil sector 38–45%, mining 30%, branches 28%, and capital allowance rates for 2026.
Congo-Brazzaville Cross-Border Tax Guide 2026 -- Transfer Pricing CEMAC, Thin Cap, DTTs, WHT, CFC
Congolese cross-border taxation. Transfer pricing rules following CEMAC/OECD guidelines, thin capitalisation (1.5:1 debt-to-equity), double tax treaties with France, CFC rules, and withholding tax rates for dividends, interest, and royalties paid to non-residents for 2026.
Investment & Savings
Dividends WHT 15%, interest WHT 15%, CGT 10% property / 7% securities, crypto as movable property, CNSS pension
Congo-Brazzaville Capital Gains Tax Guide 2026 — 10% on Property, 7% on Securities
Congolese capital gains tax. 10% CGT on real property gains, 7% on securities disposals. Exemptions for principal residence, rollover relief, and compliance for 2026.
Congo-Brazzaville Crypto Tax Guide 2026 -- Taxed as Movable Property, IRPP 1-45%, DGI Guidance
Congolese cryptocurrency taxation. Crypto is treated as movable property (biens meubles) under DGI guidance. Gains taxed as ordinary income at progressive IRPP rates 1-45%. Mining, staking, airdrops, and DeFi income are taxable. Practical guidance for 2026.
Congo-Brazzaville Investment Income Guide 2026 — Dividends 15% WHT, Interest 15% WHT, Royalties 20%
Congolese investment income taxation. Dividend withholding tax 15% (final for residents), interest withholding tax 15% on bonds and deposits, royalties 20%, and savings instruments for 2026.
Congo-Brazzaville Pension Guide 2026 -- CNSS Defined-Benefit, Retirement Age 55, Pension Calculation
Congolese pensions. CNSS defined-benefit pension, retirement age 55 (early 50, deferred 60), pension calculation formula 1.33% per year, survivor benefits, and retirement planning for 2026.
Property & Wealth Tax
Registration duty 8% on property transfers, annual foncière ~0.5%, rental income taxable under IRPP, no annual wealth tax, inheritance registration duties 5–10%
Congo-Brazzaville Inheritance & Gift Tax Guide 2026 — Registration Duties 5–10%, No Inheritance Tax
Congolese inheritance and gift tax. No separate inheritance tax — registration duties apply at 5% (direct line) to 10% (non-relatives) on asset transfers. Intestate succession, wills, and estate planning for 2026.
Congo-Brazzaville Property Tax Guide 2026 — Registration 8%, Annual Foncière ~0.5%, Transfer Duties
Congolese property tax. Registration duty 8% on property transfers, annual taxe foncière ~0.5% of cadastral value on built properties, no wealth tax, CGT on property gains, and compliance requirements for 2026.
Congo-Brazzaville Rental Income Guide 2026 — Taxed Under IRPP, Deductions, Professional Status
Congolese rental income taxation. Rental income is taxed under progressive IRPP rates (1–45%) for individuals. Deductions for expenses, professional landlord status, vacant property rules, and compliance for 2026.
Congo-Brazzaville Wealth Tax Guide 2026 — No Annual Wealth Tax, No Net Worth Tax
wealth taxation in Congo-Brazzaville. Congo-Brazzaville does not impose an annual net wealth tax, net worth tax, or any comprehensive wealth tax. No tax on financial assets, shares, bank deposits, or other holdings for 2026.
Employment & Social Security
CNSS 4% employee + 12% employer capped at XAF 1.2M/month, pension benefits, retirement age 55, family allowances
Congo-Brazzaville Calculators (6)
Free calculators for Congolese salary, tax, and personal finance.
Congo Salary
Net pay after IRPP 1–45%, CNSS 4%, professional deduction 20%.
Congo VAT
TVA 18.9% standard.
Congo Corporate Tax
CIT 28% standard, oil 38–45%, mining 30%.
Congo Property Tax
Registration 8% on property transfers.
Congo Social Insurance
CNSS 4%+12% capped at XAF 1.2M.
Congo Income Tax
IRPP 1–45% bracket calculator.