Employer Tax Contributions

Tax Type	Rate	Base
Social Security (CNSS) - Family Allowance	10.035%	Gross salary, capped at XAF 600,000 monthly / XAF 7.2 million annually
Social Security (CNSS) - Old Age, Invalidity, Death Insurance	8%	Gross salary, capped at XAF 1.2 million monthly / XAF 14.4 million annually
Social Security (CNSS) - Work Accident	2.25%	Gross salary, capped at XAF 600,000 monthly / XAF 7.2 million annually
National Office for Professional Training (INPP)	1%-3%	Varies by company size (3% for up to 50 employees, 2% for 51-300, 1% for over 300)

Filing & Compliance

• Monthly declarations and payments for Personal Income Tax (IRPP) and CNSS contributions are due by the 15th or 20th of the following month.
• Annual declarations summarizing remuneration and contributions are generally due by March 31st of the following year. Some sources specify January 31st for annual salary statements.
• Employers must register with the relevant tax authorities and the National Social Security Fund (CNSS).

Employee tax deductions in the Republic of Congo are determined by a progressive tax system with tiered rates, social security contributions, and certain allowable deductions.

Income Tax

Income tax is calculated based on a progressive system with the following tiers (as of January 1, 2025):

• 3%: Annual income up to 1,944,000 CDF
• 15%: Annual income between 1,944,001 and 21,600,000 CDF
• 30%: Annual income between 21,600,001 and 43,200,000 CDF
• 40%: Annual income exceeding 43,200,001 CDF

Social Security Contributions

Employees contribute 4% of their gross salary towards the National Social Security Fund (INSS) for pension. There's an annual ceiling of 21,952.65 EUR for this contribution. The employer also makes social security contributions including: INSS Occupational risks (1.50%), INSS Pension (5%), INSS Family Benefits (6.50%), National office for professional training (INPP) (1.00%-3.00% depending on company size), and the National office of employment (ONEM) (0.20%). The total employer social security contribution is 14.20%

Other Deductions

• A standard deduction of 20% of the salary after social security contributions is applied.
• Limited family allowances up to 5,000 XAF per child may be deductible.

Employer Obligations

Employers are responsible for withholding employee taxes and social security contributions and remitting them to the relevant authorities. Casual and consultant salaries are taxed at a flat rate of 15%, withheld by the employer. For expatriates, an additional tax of 12.5% is applied to their basic salary for the first 10 years of a project, which rises to 25% thereafter for mining companies and their subcontractors. This tax is deductible only for mining companies. A 25% rate applies in all other cases.

Tax Year and Administration

The tax year in the Republic of Congo runs from January 1 to December 31. All income, benefits, and applicable deductions are considered for the tax period within this timeframe. It's advisable to consult official government resources or a tax professional for the most up-to-date regulations, specific deduction limits, and compliance requirements. The information provided here is current as of February 5, 2025, and may be subject to change.