Congo Tax Tables 2024 - Tax Rates and Thresholds in Congo
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This page contains the tax table information used for the calculation of tax and payroll deductions in Congo in 2024. These tax tables are used for the tax and payroll calculators published on iCalculator™ CG, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Congo or would like to add to or suggest amendments to the information herein then please contact us.
2024 Tax Tables [Quick Links]
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Congo Personal Income Tax Tables in 2024
The Income tax rates and personal allowances in Congo are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Congo Tax Calculator 2024.
Congo Residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 1% | Income from ₣ 0.000.00 | to | ₣ 464,000.00 |
| 10% | Income from ₣ 464,000.01 | to | ₣ 1,000,000.00 |
| 25% | Income from ₣ 1,000,000.01 | to | ₣ 3,000,000.00 |
| 40% | Income from ₣ 3,000,000.01 | | and above |
Congo Non-residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 20% | Flat rate on all taxable income |
Congo Social Security and Payroll Deduction Rates in 2024
In the Republic of the Congo, the social security and payroll deduction system involves mandatory contributions from both employees and employers. These contributions are directed towards various social security programs aimed at providing a range of benefits to workers and their families.
Congo Social Security in 2024: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| Pension | 4% | 8% | 12% |
| Family Allowance | 0% | 10.035% | 10.035% |
| Work Related Accident | 0% | 2.25% | 2.25% |
| Unique Tax | 7.5% | 0% | 7.5% |
Congo Social Security and Payroll Deduction in 2024: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Pension | n/a | ₣ 14,400,000.00 | n/a | ₣ 14,400,000.00 |
| Family Allowance | n/a | n/a | n/a | ₣ 7,200,000.00 |
| Work Related Accident | n/a | n/a | n/a | ₣ 7,200,000.00 |
| Unique Tax | n/a | n/a | n/a | n/a |
Pension Fund Contributions
Contributions to the pension fund are one of the major components of the social security system. These funds ensure that employees receive financial support upon reaching retirement age, providing stability and income during their post-employment years.
Health Insurance Contributions
Health insurance contributions are another critical element. These contributions are used to provide healthcare coverage to employees, ensuring access to medical services and financial assistance for healthcare expenses.
Family Benefits
Social security contributions also fund family benefits, which support employees with families. These benefits can include financial assistance for childcare, education, and other family-related needs.
Employment Injury Benefits
Employment injury benefits are funded through social security contributions and provide coverage for employees who suffer from work-related injuries or illnesses. This includes medical treatment costs and financial support during recovery periods.
The social security system in the Republic of the Congo, funded through these payroll deductions, plays a crucial role in the welfare and protection of the workforce, contributing to the overall social and economic stability of the country.
Congo VAT Rates in 2024
VAT rates for Congo are reviewed annually, you can use the VAT Calculator to calculate VAT due in Congo or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
Congo VAT Rates| VAT Rate | VAT Description |
|---|
| 0% | Zero Rate |
| 5% | Reduced Rate |
| 18.9% | General Rate |
Historic Tax Tables supported for Congo
The following tax tables are supported by iCalculator™ CG as part of the suite of free tax tools we provide for Congo.