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Republic of Congo vs Netherlands
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇨🇬 Republic of Congo
vs
🇳🇱 Netherlands
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–40%
No change
9.32–49.5%
Box 3 reform: actual returns taxed (not deemed)
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
18.9%
No change
9–21%
Reduced 9% rate under review
No change

Corporate Tax Rate

Corporate Tax Rate
30%
No change
19–25.8%
Stable; Pillar Two global minimum tax applies
No change

Capital Gains Tax

Capital Gains Tax
Taxed as income
No change
~38%
Box 3 new regime: actual return basis
No change

Social Security & Payroll

Social Security / Payroll
~5%
No change
~28%
AOW/WW/WIA contributions ceiling raised
+0.4pp vs 2025
State, Regional & Local Taxes

🇨🇬 Republic of CongoRepublic of Congo Tax System

The Republic of Congo (Congo-Brazzaville) has progressive income tax up to 40%. TVA is 18.9%. Oil revenue historically funds 70%+ of the government budget, but declining production since 2012 has created severe debt crises. The country underwent IMF structural adjustment. Logging is also a key sector. Tax administration is handled by the DGI.

🇳🇱 NetherlandsMunicipal & Water Board Taxes

The Netherlands is a unitary state — income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Republic of Congo vs Netherlands: Key Tax Differences (2026)

💰 Income Tax: 🇳🇱 Netherlands has a higher top income tax rate (0–40% vs 9.32–49.5%). 🇨🇬 Republic of Congo is more favourable for high earners.

🛒 VAT/Sales Tax: Netherlands has a higher consumption tax (18.9% vs 9–21%).

🏢 Corporate Tax: 🇳🇱 Netherlands offers a lower corporate rate (25.8% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇨🇬 Republic of Congo taxes investment gains at a lower rate (30% vs 38%), benefiting investors.

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All 🇨🇬 Republic of Congo comparisons →All 🇳🇱 Netherlands comparisons →