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
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
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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Other DR Congo computations in the OpenAccountants Tax Library.