Source-cited draft: tax overview for DR Congo (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| 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 DecemberCode Général des Impôts (RDC) | |
| 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) | |
| Headline corporate income tax rate | 30%Code Général des Impôts (RDC) | |
| 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) |
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 library.
| Does VAT (TVA) exist? | Yes — standard VAT (Taxe sur la Valeur Ajoutée) at 16%Ordonnance-loi n° 10/001 instituant la TVA |
| Annual corporate income tax return deadline | 30 April of the following yearCode Général des Impôts (RDC) |
| Annual personal income tax recapitulative return deadline | 30 March of the following yearCode des Impôts sur les Revenus (IPR) |
| VAT return frequency and deadline | Monthly — by the 15th of the month following the taxable transactionsOrdonnance-loi n° 10/001 instituant la TVA |
| Minimum corporate tax | 1% of yearly turnover (companies other than micro and small)Code Général des Impôts (RDC) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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