Source-cited draft: personal 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.
Band 1 — annual taxable income CDF 0 to 1,944,000
3%Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income
Band 2 — annual taxable income CDF 1,944,001 to 21,600,000
15%Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income
Band 3 — annual taxable income CDF 21,600,001 to 43,200,000
30%Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income
Band 4 — annual taxable income above CDF 43,200,000
40%Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income
Overall cap on IPR
IPR cannot exceed 30% of taxable salaryCode des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income
Resident vs non-resident scale
The same progressive IPR scale applies; the law taxes salaries by source rather than distinguishing resident/non-resident rates (approx — confirm)Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income
Tax-free threshold
None — taxation begins from CDF 0 (lowest band rate 3%)Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income
Dependant rebate
2% reduction of IPR per dependantCode des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes
Deduction for social security
Employee INSS/social security contributions are deducted in computing net taxable salary (approx — confirm)Code des Impôts sur les Revenus (IPR)
Termination indemnities / allowances
10%Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income
Casual / day-labour employees
15%Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income
Non-salary income of individuals
Incomes other than salaries are, in practice, not subject to IPRCode des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income
Annual recapitulative return deadline
30 March of the following year (filed by the employer)Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/tax-administration
Monthly PAYE withholding remittance
By the 15th of the month following salary paymentCode des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Personal income tax on salaries (Impôt Professionnel sur les Rémunérations, IPR) is progressive across four annual bands, with the same scale applying regardless of residence. The total IPR is capped at 30% of taxable salary. Figures are an unverified 2025 draft pending accountant review.
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Other DR Congo computations in the OpenAccountants Tax Library.