Source-cited draft: tax overview 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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National tax authority
Direction Générale des Impôts (DGI)Code Général des Impôts (RDC)View source ↗
Currency
Congolese franc (CDF)Code Général des Impôts (RDC)
Tax year
Calendar year, 1 January to 31 DecemberCode Général des Impôts (RDC)View source ↗
Basis of taxation
Territorial — income is taxed where it is sourced; foreign-source profits are generally not taxed in the DRCCode Général des Impôts (RDC)View source ↗
Headline corporate income tax rate
30Code Général des Impôts (RDC)View source ↗
Top personal income tax (IPR) rate on salaries
40% (statutory top band), but IPR cannot exceed 30% of taxable salaryCode des Impôts sur les Revenus (IPR)View source ↗
Does VAT (TVA) exist?
Yes — standard VAT (Taxe sur la Valeur Ajoutée) at 16%Ordonnance-loi n° 10/001 instituant la TVAView source ↗
Annual corporate income tax return deadline
30 April of the following yearCode Général des Impôts (RDC)View source ↗
Annual personal income tax recapitulative return deadline
30 March of the following yearCode des Impôts sur les Revenus (IPR)View source ↗
VAT return frequency and deadline
Monthly — by the 15th of the month following the taxable transactionsOrdonnance-loi n° 10/001 instituant la TVAView source ↗
Minimum corporate tax
1% of yearly turnover (companies other than micro and small)Code Général des Impôts (RDC)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
The Democratic Republic of the Congo levies tax on a territorial (source) basis, administered by the Direction Générale des Impôts (DGI). This section is an unverified source-cited draft for tax year 2025 and must be reviewed by a licensed DRC accountant.
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Other DR Congo computations in the OpenAccountants Tax Library.