Source-cited draft: corporate income tax for DR Congo (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard corporate income tax rate
30%Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/taxes-on-corporate-income
Mining companies
30% (same standard CIT rate applies)Code Minier (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/taxes-on-corporate-income
Minimum tax (loss-making or low-profit companies)
1% of yearly turnoverCode Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/taxes-on-corporate-income
Small company (turnover CDF 25m–300m) — supply of goods
1% of turnoverCode Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/taxes-on-corporate-income
Small company (turnover CDF 25m–300m) — supply of services
2% of turnoverCode Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/taxes-on-corporate-income
Micro company (turnover below CDF 25m)
Lump-sum amount set by the Minister of FinanceCode Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/taxes-on-corporate-income
Corporate income tax (Impôt sur les Bénéfices et Profits, IBP) applies at a standard 30% on DRC-source profits, with turnover-based minimum and simplified regimes for smaller companies. This is an unverified 2025 draft pending accountant review.
Other DR Congo computations in the OpenAccountants Tax Library.
Rental income tax (Kinshasa province)
12% flat, with 10% withheld by the tenantCode Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/taxes-on-corporate-income
Tax base
Net DRC-source profit; turnover includes all profits, interest received, exceptional profits and capital gainsCode Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/taxes-on-corporate-income
Withholding tax on dividends
20% standard; reduced 10% in the mining sectorCode Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/withholding-taxes
Withholding tax on interest (non-residents)
0–20% (standard 20%)Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/withholding-taxes
Withholding tax on royalties
20% on the net amount (after a 30% deduction from the invoiced total)Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/withholding-taxes
Withholding tax on service fees (non-residents)
14%Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/withholding-taxes
Annual CIT return deadline
30 April of the following yearCode Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/tax-administration
First CIT installment (30%)
Before 1 AugustCode Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/tax-administration
Second CIT installment (30%)
Before 1 OctoberCode Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/tax-administration
Third CIT installment (20%)
Before 1 DecemberCode Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/tax-administration
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