Congo, Republic of the (ROC) - Taxation

A graduated income tax at rates of 1–50% is levied, varying with an individual's marital status and number of dependents. Employees also pay social security taxes and regional income taxes. As of 1 January 1995, the corporate tax rate was 49%, with a reduction for state special companies, nonprofit entities, and agricultural companies. This reduced rate is 36.4%. Also levied are a turnover tax, excise duties, and property taxes.