---
name: cg-income-tax
description: "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."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cg-income-tax"
  jurisdiction: "CG"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Republic of Congo Personal Income Tax

## Personal income tax (IRPP) bands and rates

- **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** — 1 percent  _(Code 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** — 10 percent  _(Code 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** — 25 percent  _(Code 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** — 40 percent  _(Code 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 dependants ((approx — confirm))  _(Code 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 ((approx — confirm))  _(Code Général des Impôts (CGI) — quotient familial)_
- **Standard deduction for employment income** — Flat deduction for professional expenses applied to gross salary before applying the barème ((approx — confirm))  _(Code 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 days ((approx — confirm))  _(Code Général des Impôts (CGI) — domicile fiscal)_
- **Withholding on non-commercial income of non-residents** — 20 percent  _(Code Général des Impôts (CGI) — https://taxsummaries.pwc.com/republic-of-congo/individual/taxes-on-personal-income)_
- **Rate for foreign employees on limited secondment** — 20 percent  _(Code 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 records percent  _(Code 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 year ((approx — confirm))  _(Code 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))_

<!-- openaccountants-cta-block -->

---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
- Meet the accountants: https://www.openaccountants.com/network

> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cg-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cg-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.