Taxes in the Democratic Republic of the Congo

The national tax system of the Democratic Republic of the Congo is based mainly on the Tax Code (Code des Impôts), Law 004/2003 on tax procedures, Law 23/053 on Corporate Income Tax (Impôt sur les Sociétés, IS), formally Impôt sur les Sociétés (IS), and Personal Income Tax (Impôt sur le Revenu des Personnes Physiques, IRPP), formally Impôt sur le Revenu des Personnes Physiques (IRPP), and Ordinance-Law 10/001 on Value Added Tax (Taxe sur la Valeur Ajoutée, TVA), formally Taxe sur la Valeur Ajoutée (TVA). Finance Law 25/060 of 29 December 2025 changes, among other things, procedures, IS, IRPP, and TVA. Since 1 January 2026, income taxation has been in transition: IS and IRPP are intended to replace the former schedular system, while DGI notices continue to refer to IBP, IPR, and IERE returns for certain tax types or tax years. The applicable tax category, income year, and implementing rule must therefore be checked before any calculation. The DGI is responsible nationwide for assessment, filing, collection, audits, and tax disputes involving central taxes. Large, medium-sized, and small businesses, as well as non-commercial individuals, are assigned to different DGI units depending on their category: large businesses to the DGE, medium-sized businesses to the DME, and small businesses and non-commercial individuals to the DEPTP. Depending on the transitional rules, provincial or city tax offices and Centres d’Impôts also exist. Without specifying a province or city, no specific local office can be assigned. For individuals, IRPP covers, among other things, employment income, movable capital, capital gains, commercial, industrial, real-estate, and craft income, non-commercial professions, and agricultural income. Residents are generally taxed regardless of nationality and also on foreign income; non-residents are subject to tax on income sourced in the Democratic Republic of the Congo. For employees, the tax connection may be based on the residence or tax residence of the employer. A published DGI schedule lists 3 percent up to 1,944,000 FC, 15 percent from 1,944,001 to 21,600,000 FC, 30 percent from 21,600,001 to 43,200,000 FC, and 40 percent above that. The same DGI page also states a maximum of 30 percent of the taxable base; this discrepancy must be clarified against the applicable legal basis before a specific payroll or income-tax calculation. Businesses may be subject to IS, IBP, or other tax rules depending on their legal form and activity. IS applies, among others, to SA, SARL, SAS, cooperatives, profit-oriented public legal entities, de facto companies, associations momentanées, economic civil-law companies, SNC, SCS, sociétés en participation, and certain associations. The annual return must generally be filed by 30 April of the following year; the DGI requires the form and proof of bank payment. No single currently applicable IS tax rate can be reliably derived from the available DGI information. For small and micro-enterprises, DGI notices for 2026 distinguish between normal, small, and micro regimes. As an example, the research cites annual turnover above 10,000,000 FC and below 80,000,000 FC for IBP in tax year 2026 based on 2025 turnover; 60 percent of the first instalment was due by 31 January 2026 and the remaining 40 percent later. The regime, rate, and payment schedule depend on the applicable rule and the specific turnover. TVA is a consumption tax on goods and services consumed or used in the Democratic Republic of the Congo. It may apply to individuals, businesses, the state, provinces, decentralized territorial entities (Entités Territoriales Décentralisées), and public institutions. The published turnover threshold is at least 80,000,000 FC per year; liberal professions may also be taxable without reaching this threshold. The standard rate is 16 percent, while exports are taxed at 0 percent. Businesses offset collected TVA against deductible TVA on purchases; any remaining credit may be carried forward or claimed for a refund. Filing and payment take place monthly, no later than the 15th of the following month. Employers declare and pay payroll taxes such as IPR, IERE, and the relevant IRPP payroll component. The DGI also sets deadlines and rates for certain payments to non-residents, income from movable capital, and TVA. These requirements differ according to the tax type and circumstances; a deadline from the TVA or payroll-tax calendar must not be applied generally to other taxes. Anyone carrying out an economic activity needs an NIF. The DGI describes the NIF application as free of charge and offers electronic registration. The Commercial and Movable Credit Register (Registre du Commerce et du Crédit Mobilier, RCCM), formally Registre du Commerce et du Crédit Mobilier (RCCM), and the business address must appear together with the NIF on the FACNO. The FACNO is an electronic, traceable standardized invoice with a QR or authentication code; DEF or SFE may additionally apply to eligible suppliers and transactions. General application was expanded from 1 December 2025, depending on the applicable implementation rule. Technical compliance may create equipment or system costs, the exact amount of which is not established. Taxpayers must register, submit accurate returns, pay on time, withhold taxes where required, retain business records, and issue or accept FACNOs. The DGI may conduct desk or field audits, carry out investigations, collect claims, and impose sanctions. Applications for remission, objections, and tax disputes are governed by the Tax Code and Law 004/2003; specific procedural deadlines must be checked for the individual case. Customs duties and excise taxes at the import or export border are handled mainly by the DGDA rather than the DGI. Frequently cited customs rates are 5, 10, or 20 percent for imports and 1, 5, or 10 percent for certain exports. Excise taxes may apply to alcohol, tobacco, petroleum, telecommunications, plastics, and vehicles, among other goods. Mining and other sectors may trigger additional special taxes. DGRAD mainly concerns non-tax state revenues and is not part of the core tax area described here. In cross-border situations, foreign income of residents, income of non-residents from Congolese sources, withholding taxes on services or capital income, and permanent-establishment rules may be relevant. The Code refers to bilateral agreements with South Africa and Belgium. Relief from double taxation depends on residence, source of income, treaty method, and the specific activity; there is no blanket tax exemption.