DR Congo Tax Overview

The DRC tax system at a glance

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.

• National tax authority — Direction Générale des Impôts (DGI) (Code Général des Impôts (RDC))
• Currency — Congolese franc (CDF) (Code Général des Impôts (RDC))
• Tax year — Calendar year, 1 January to 31 December (Code Général des Impôts (RDC))
• Basis of taxation — Territorial — income is taxed where it is sourced; foreign-source profits are generally not taxed in the DRC (Code Général des Impôts (RDC))
• Headline corporate income tax rate — 30 percent (Code Général des Impôts (RDC))
• Top personal income tax (IPR) rate on salaries — 40% (statutory top band), but IPR cannot exceed 30% of taxable salary percent (Code des Impôts sur les Revenus (IPR))
• Does VAT (TVA) exist? — Yes — standard VAT (Taxe sur la Valeur Ajoutée) at 16% percent (Ordonnance-loi n° 10/001 instituant la TVA)
• Annual corporate income tax return deadline — 30 April of the following year (Code Général des Impôts (RDC))
• Annual personal income tax recapitulative return deadline — 30 March of the following year (Code des Impôts sur les Revenus (IPR))
• VAT return frequency and deadline — Monthly — by the 15th of the month following the taxable transactions (Ordonnance-loi n° 10/001 instituant la TVA)
• Minimum corporate tax — 1% of yearly turnover (companies other than micro and small) percent (Code Général des Impôts (RDC))