DoubleTaxationTaxes on salary: Congo - Brazzaville preliminary data
How much income tax and social contributions are paid on a salary in Congo - Brazzaville, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | FCFA 39,357,420 ≈ €60,000 |
|---|---|
| Income tax | FCFA 8,496,041 ≈ €12,952 |
| Employee contributions | FCFA 576,000 ≈ €878 |
| Take-home pay | FCFA 30,285,379 ≈ €46,170 |
| Employer contributions and payroll taxes | FCFA 2,036,160 ≈ €3,104 |
| Employer's labour cost | FCFA 41,393,580 ≈ €63,104 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 FCFA 19,678,710 | €60,000 FCFA 39,357,420 | €120,000 FCFA 78,714,840 |
|---|---|---|---|
| Sole proprietor | FCFA 5,313,252 30.0 % | FCFA 10,626,503 30.0 % | FCFA 21,253,007 30.0 % |
| Company | FCFA 6,871,806 38.8 % | FCFA 13,743,611 38.8 % | FCFA 27,487,222 38.8 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Congo - Brazzaville yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 655.957 XAF (Fixed parity 655.957 XAF per EUR (BEAC published EUR/XAF rate, buy = sell = 655.957; fixed parity maintained under EU Council Decision 98/683/EC), 2026-01-02) ↗
Sources
- Journal officiel de la République du Congo, édition spéciale n° 3-2026 (5 Jan 2026) — Loi n° 42-2025 du 31 décembre 2025 portant loi de finances pour 2026 (CGI art. 86 A, 95-102, 110, 114-116 I)
- US SSA — Social Security Programs Throughout the World: Africa, 2019 — Republic of the Congo (CNSS rates and ceilings)
- BEAC — indicative exchange rates (EUR/XAF 655.957 buy and sell)
- EUR-Lex — Council Decision 98/683/EC on exchange rate matters relating to the CFA franc and the Comorian franc (fixed parity with the euro)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.