Republic of Congo | Finance Law 2025
The Ministry of Economy and Finance of the Republic of Congo has released Law No. 47-2024 of December 30, 2024, pertaining to the Finance Law of 2025.
Article 8 of the Finance Law for 2025 modifies paragraph 1 which concerns the distribution of the Unique Tax on Salaries (TUS) contribution of 7.5% between the Financial Authority and the CNSS as detailed below.
|
Percentage of TUS payable to DGID
|
Percentage of TUS Payable to CNSS
|
|
State: 15%
|
Guarantee and Support Impulse
Fund: (FIGA) : 27%
|
|
National Housing Fund (FNH) :
5%
|
National Fund for
Employability and Apprenticeship Support (FONEA) : 23%
|
|
|
Congolese Employment Agency
(ACPE) : 10%
|
|
|
Agency for the Development of
Small and Medium-sized Enterprises (ADPME) : 5%
|
|
|
The Congolese Agency for
Business Creation (ACPCE) 5%,
|
|
|
Denis SASSOU-NGUESSO
University ( Laboratories) : 5%
|
|
|
National Agency for the
Social Integration and Reinsertion of Young People: 5%.
|
|
Total Payable to State =
20%
|
· Total Payable to CNSS =
80%
|
Please note that this modification only affects reporting and does not change the contribution rate. All other Payroll regulations will remain in effect until further notice.
Related Articles
Republic of Congo | Draft Finance Law 2026
The Draft Finance Law for the Republic of Congo (2026) has been released, introducing proposed amendments to Book I of the General Tax Code, specifically to Chapters 1 (Personal Income Tax: IRPP), 2, and 3 (Corporate Income Tax: IS), which relate to ...
Republic of Congo: Draft Finance Law 2025
The Ministry of Economy and Finance released the Draft Finance Law for the 2025 tax year on October 11, 2024. This proposal is currently under review and awaiting approval. At this time, there are no changes to: Personal Income Tax (IPR) Occupational ...
Democratic Republic of Congo: Finance Law 2023
The Finance Law No. 22/071 of 28 December 2022 for the 2023 tax year was signed by President Felix-Antoine Tshisekedi Tshilombo in Kinshasa. Effective 01 January 2023. The main tax measure affecting payroll is: · The modification of Article 48 of ...
Congo Payroll Tax Guide Infographic 2025
The Congo Payroll Tax Guide Infographic is an easy-to-understand summary of statutory contributions associated with payroll for the 2025 tax year.
Benin | Finance Law 2025
On December 12, 2024, Patrice Talon, the President of the Republic of Benin, enacted Law No. 2024-34 concerning the Finance Act for 2025. There will be no changes to the payroll regulations for the 2025 tax year; therefore, the existing rules will ...