Cg Income Tax

---
name: cg-income-tax
description: "Classify individual receipts into salary, business, investment and property income under the initial 2026 Congo law. Covers the separate computations, family quotient, income bases, source tests and stated collection rules. This is a source-cited research draft for the Republic of Congo, country code CG, using fetched official law and authority material. The initial 2026 statutory baseline is distinguished from unresolved later amendments and operating procedures. Trigger phrases include Congo-Brazzaville tax, tax calculation, tax return, source verification and country compliance. It is general reference, with explicit partial coverage and no accountant attestation. Use the linked country Guides for related jobs and obtain the missing facts before calculating or filing."
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: "2026"
  last_updated: "2026-11-01"
---

# Republic of Congo Personal and Business Income Tax v1.1

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

**Draft scope:** Individuals, sole traders, partners and recipients of salary, investments or rent under the distinct 2026 chapters. Later 2026 amendments and administration remain unresolved, so these are initial-law reference computations. Independent pack review is pending. Initial 2026 law is not represented as a fully consolidated or operational 2026 position.

## Who this applies to

Individuals, sole traders, partners and recipients of salary, investments or rent under the distinct 2026 chapters. Later 2026 amendments and administration remain unresolved, so these are initial-law reference computations.

## Rates, bands and thresholds

| Item | Rule and conditions | Authority |
|---|---|---|
| Business profit | IBA is 30% of profit rounded down to XAF 1,000, subject to a 1.5% minimum on total operating, financial and non-ordinary receipts. The minimum follows the IS minimum rules. Do not use the salary scale for an ordinary sole-trader profit. | [CGI95](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I02 |
| Investment income | IRCM is 15%, with 35% for hidden income. Distributed profits, interest, securities gains and deemed PE distributions have different bases and timing. Normal interest is not generally assumed tax-free merely because the recipient is resident. | [CGI103–110](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I06 |
| Property income and gains | For property income outside an IS enterprise, IRF is 9% on gross rents and 10% on property gains. Congo property is within source scope regardless of recipient residence; a resident can also have foreign property in scope. The gain base permits documented acquisition expenses and qualifying construction/improvement costs. | [CGI111–113](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I08 |
| Annual salary quotient scale | Initial 2026 ITS per part: XAF 1,200 fixed for the fraction 0–615,000; 10% on 615,001–1,500,000; 15% on 1,500,001–3,500,000; 20% on 3,500,001–5,000,000; 30% thereafter. The first item is a fixed franc amount, not 1,200% or 1%. Where gross salary is below the legally fixed SMIG,116G(2) prescribes annual minimum XAF 1,200. The current SMIG amount is not supplied. | [CGI116G](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I17 |

## The base

Classify each receipt using I01. Apply the relevant base, expenses, exemptions and collection rules before its rate. Keep separate schedules for business, investments, property and salary. Do not total unrelated categories and apply the old global IRPP bands. Payroll social amounts require separate substantiation.

| Item | Rule and conditions | Authority |
|---|---|---|
| Separate income taxes | The initial 2026 text replaces the former global IRPP chapters with separate business-profit(IBA), investment-income(IRCM), property-income(IRF) and salary/pension(ITS) chapters. Classify each receipt before computing; the old four-band global IRPP computation is not carried forward. | [FinanceAct47, CGI93,103,111,114](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I01 |
| Business base exceptions | IBA generally follows IS base rules, but depreciation is straight-line only, doubtful-debt provisions are not deductible, losses run only through the third following year, and the investment credit 3A is unavailable. Personal drawings/costs, interest on own capital and self-rent are not deductible; split mixed expenses and limit representation expenses to 50%. | [CGI94–94A](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I03 |
| Small-business boundary | The forfait concerns taxpayers not exceeding the VAT threshold, but excludes regulated professions, bakers, works contractors, hardware operators, wholesalers and importers. VAT election immediately leads to ordinary IBA; decline below the threshold needs 2 successive years before returning to forfait. The forfait ceases after the year of excess. Exact current threshold and 5%/8% computation chain remain on hold. | [CGI96](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I04 |
| IBA residence and source | CGI 93B recognises habitual residence from an available owned/usufruct home, a rental lasting at least 1 continuous year, or principal stay, plus listed government/assignment/retained-interest cases. Absence continuously exceeding 24 months loses residence. Non-residents are taxed on Congo-source income. Foreign branch directors have a residence presumption; treaties and government-posting provisions affect the answer. This is not a universal 183-day test. | [CGI93B](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I05 |
| Investment scope and tax event | IRCM is due where income is paid by an enterprise operated in Congo or the recipient is domiciled/resident in Congo. For dividends the tax event is the distribution decision, with exigibility at payment and no later than 3 months after that decision. The normal dividend base is gross dividends. | [CGI107–109](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I07 |
| Property exemptions | Exemptions cover free occupation by direct ancestors/descendants, disposal gains on a principal residence held at least 5 years, and State/local-authority property income. Do not extend the principal-residence exemption to investment property. | [CGI111C](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I09 |
| Salary coverage and exclusions | ITS covers employment, directors' remuneration not expressly assigned to IRCM, pensions and annuities. 114A expressly exempts retirement pensions and listed benefits including qualifying transport, social-plan termination, unemployment, death capital and specified compensation. Test the precise exemption conditions before excluding a payment. | [CGI114–114C](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I12 |
| Salary residence and territory | ITS domicile tests are a permanent available home, otherwise centre of vital interests, and State employees posted abroad. A domiciled recipient has employment income in scope even for work/employer abroad. For non-domiciled recipients 114D(1)(b) describes work exercised in Congo with an employer domiciled/established there. Treaty and special source facts need separate review. | [CGI114D](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I13 |
| Salary benefits and deductible pension amount | Start with gross cash and benefits. Benefits use actual value, or statutory defaults: housing 20% of salary capped for social security; domestic staff/security 7%, utilities 5%, telephone 2%, car 3%, food 20% of gross. The reference base deducts specified pension/mandatory-social amounts. Employer mutual premiums are not taxable if benefiting all employees. ITS then allows 20% deduction after the employee retirement contribution. Social contribution rates/ceilings are not established here. | [CGI115–116](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I14 |
| Family quotient | Round net taxable salary down to XAF 1,000 before dividing by parts; tax the quotient and multiply by parts. Basic parts: single/divorced/widowed without dependants 1; married without dependants 2; single/divorced with one child 2; married/widowed with one child 2.5; each additional child adds 0.5, maximum 6.5. A widow(er) supporting children not born of the marriage with the deceased spouse is treated as single with the same number of dependent children under 116B. Separately employed spouses are each treated as married, children assigned to the husband absent express exception. A childless widow(er) is treated as married for 2 years following death. Special 116C situations remain a referral. | [CGI116A–116C](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I15 |
| Eligible dependants and dates | Dependants need no separately assessed income: legitimate/recognised/adopted children under 21, disabled children, students up to 25 with evidence, plus qualifying foster/protected children(the latter limited to 2). 116E requires the stated court decision for mothers claiming children. Use 1January family facts except marriage/increased dependants during the year uses 31December or death date. Do not infer shares from a payslip alone. | [CGI116D–116F](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I16 |

## Deadlines and filing

I10 covers property and I18 salary collection. I19 covers small-business records. Ordinary IBA filing follows the IS framework, whose statutory/administrative date conflict is recorded in [corporate tax](cg-corporate-income-tax.md). Current portal fields, multi-source salary annual deadline and operative return procedures remain unconfirmed.

| Item | Rule and conditions | Authority |
|---|---|---|
| Property collection | Listed IS-business, IBA-business and public tenants withhold landlord IRF; 113A gives 15March or 3 months after taking a new lease. Individuals receiving rent from other tenants declare by 15May, with balance dates 15May,20August and 15November. Deduct properly evidenced property-tax advances. Property gains are declared/paid within 3 months after the gain; duties sit with the contract registry or land-conservation office respectively. | [CGI113A](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I10 |
| Salary collection and multiple sources | ITS is collected by monthly employer withholding. It is final where there is only 1 salary source; with multiple salary sources the recipient must submit an annual salary declaration for unified taxation. Foreign-source income is declared/paid by the recipient under the Code. 116I(2) directs 2026 calculations under 114–116H; the DAS 3 transition paragraph explicitly concerns 2025. Do not convert it into a universal 2026 new deadline. | [CGI116G–116I](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I18 |
| Forfait records and information | Forfait taxpayers keep OHADA minimal-cash records, chronological purchase/expense and sales/service registers, monthly declarations, applicable withholding and specified annual statements; registers require quarterly endorsement. 98 describes the annual form 294, first-year estimation and 15-day start-of-activity register formalities. 99 requires supplier lists by 15th of the month following each quarter. | [CGI96–99](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I19 |

## Penalties and interest

I11 and I20 are limited to their stated defaults. Use C14 in the corporate Guide only when the voluntary-correction conditions are satisfied; a general individual late-payment rate has not been established.

| Item | Rule and conditions | Authority |
|---|---|---|
| Landlord withholding default | Listed tenants failing to withhold are jointly responsible for unpaid tax and an additional fine equal to principal; 113A extends the stated default conditions to gain declaration/payment. This is not the general penalty for every individual return. | [CGI113A](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I11 |
| Forfait documentary defaults | 98(5) attaches assessment ex officio and XAF 100,000 to the stated declaration/register/document defaults. 99 attaches XAF 500,000 to failure to provide the quarterly supplier list. Scope these separately and do not treat both as universal late-return fines. | [CGI98(5),99](https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf); ledger I20 |

## Cross-border points

Apply category-specific domicile/source rules and the actual applicable treaty. [Cross-border](cg-cross-border.md) addresses PE and foreign payments. Neither a passport nor an invented 183-day rule settles all individual residence categories.

## Two worked examples that recompute

### 1. IBA business profit

An ordinary IBA business outside forfait has tax-adjusted profit XAF 10,000,900 and total minimum-tax receipts 200,000,000. Round profit to 10,000,000.30% is 3,000,000 and 1.5% minimum isalso 3,000,000. No salary quotient applies.

```oa-check
name: IBA business profit
inputs:
  profit: 10000900
  receipts: 200000000
steps:
  - rounded_profit: floor(profit / 1000) * 1000
  - ordinary: rounded_profit * 0.30
  - minimum: receipts * 0.015
  - iba: max(ordinary, minimum)
expected:
  iba: 3000000
```

### 2. Decision: principal home versus investment disposal

An individual sells for XAF 30,000,000, with acquisition 20,000,000 and qualifying documented costs 2,000,000. If an ordinary investment property, the 8,000,000 gain yields 800,000 at 10%. If it is the principal residence held at least 5 years and I09 fully applies, that gain is exempt and tax 0. Other acquisition/registration taxes are not computed.

```oa-check
name: Decision: principal home versus investment disposal
inputs:
  sale: 30000000
  purchase: 20000000
  costs: 2000000
steps:
  - gain: sale - purchase - costs
  - investment_gain_tax: gain * 0.10
  - qualifying_home_gain_tax: 0
  - difference: investment_gain_tax - qualifying_home_gain_tax
expected:
  gain: 8000000
  investment_gain_tax: 800000
  qualifying_home_gain_tax: 0
  difference: 800000
```

## Ask the client first

- Which income category, payer and source?
- Available home, vital interests, assignments and any treaty?
- Actual business costs, receipts, VAT election and exclusions?
- Marital/dependant evidence and dates?
- Property use, ownership period and documented gain costs?
- Prior payments, withholding and notices?

## Sources

| Source and portion actually read | Official URL | Read on |
|---|---|---|
| Finance Act 42-2025, official gazette special 3-2026. Enacted initial 2026 law: cover; art 5; art 47 replacement CGI 2–11,15–19,21,25,42,45–49,69–86A,86C–G,92–92E,93–99,102,104–110A,111C–116I,128–131(excerpts through part 6); amendments 374ter and VAT 24/29; state invoice rule 7.2.4; final arts 61–62. Focused provisions with neighbors, not all fiscal schedules or all 116pages read. | https://sgg.cg/JO/2026/congo-jo-2026-3-3.pdf | 2026-11-01 |

Figure/rule quotations and source hashes: [country ledger](../../evidence/ledgers/republic-of-congo-draft-20261101/cg-income-tax.md). Every worked figure is conditional on the stated example facts.

Not yet confirmed: Later 2026 amendments/currentness; operative IBA/annual multi-source salary deadlines and portal fields; forfait 5%/8% statutory chain and threshold; special foreign secondment 20% and old BNC 20% scope; full 116C special-share cases including malformed 116C(1)(b); current SMIG, social rates/ceilings, foreign credits and detailed investment gains. Every former topic is retained or routed to this hold in the old-topic map.

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

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. 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.