DR Congo tax system: 2026 overview
The Democratic Republic of the Congo introduced a major direct-tax reform under Law No. 23/053 of 30 November 2023, establishing the Impôt sur les Sociétés (IS) for companies and the Impôt sur le Revenu des Personnes Physiques (IRPP) for individuals. The reform took effect from 1 January 2026 and replaces important parts of the former schedular direct-tax system.
Personal Income Tax (IRPP) rates in the DRC
IRPP applies to the net global income of individuals. It covers, among other categories, employment income, investment income, capital gains and profits from commercial, industrial, real-estate, artisan, professional and agricultural activities. Residents are generally within the IRPP framework, while non-residents are taxable on relevant Congolese-source income under the applicable rules.
| Annual taxable income (CDF) | Rate |
|---|---|
| 0 - 1,944,000 | 3% |
| 1,944,001 - 21,600,000 | 15% |
| 21,600,001 - 43,200,000 | 30% |
| Above 43,200,000 | 40% |
The tax computed under the progressive scale may not exceed 30% of the taxable base. Employment income is generally subject to withholding/payroll collection rules.
Casual workers and termination payments
Special rates may apply to specific employment payments. Casual or day-to-day employment remuneration is commonly subject to a 15% preferential rate, while certain termination-related indemnities are subject to a 10% rate, subject to the precise statutory conditions.
Official reference: DRC Direction Générale des Impôts - IRPP.
Corporate Income Tax (Impôt sur les Sociétés)
The general corporate income tax rate is 30% of taxable profits. The IS applies to companies and other legal persons falling within Law No. 23/053, including common corporate forms such as sociétés anonymes, sociétés à responsabilité limitée and sociétés par actions simplifiées, subject to statutory exemptions and elections.
A minimum tax based on turnover may apply where the business reports a loss or where the ordinary profit-based tax falls below the statutory minimum. For current compliance, taxpayers should verify the applicable minimum-tax rules and instalment schedule for the relevant year.
Corporate filing deadline
The DGI states that the annual corporate income tax return is due by 30 April of the year following the year in which the income was earned. The 2026 regime also uses provisional instalments during the income year.
Official references: DGI - Impôt sur les Sociétés and Law No. 23/053 (official DGI PDF).
Value Added Tax (VAT / TVA)
VAT is a consumption tax administered by the DGI. The standard VAT rate is 16%. Exports and assimilated transactions are generally zero-rated, while reduced rates or special treatment apply to specified supplies under current legislation.
As a general rule, persons carrying on taxable activities become liable to VAT when their annual turnover reaches the statutory threshold. The DGI currently identifies CDF 80,000,000 as the general annual turnover threshold, while members of liberal professions may be subject to VAT regardless of turnover.
Businesses subject to VAT should also account for the ongoing standardised electronic invoice (facture normalisée) requirements and use the applicable DGI fiscal invoicing system where required.
Official reference: DGI - Taxe sur la Valeur Ajoutée.
Withholding taxes and payments to non-residents
Withholding can apply to dividends, royalties and other specified payments. A 20% rate is an important standard rate for several categories of movable income, but the correct rate depends on the nature of the payment, the recipient, special legislation and any applicable tax treaty.
For 2026, the Finance Law also introduced or clarified withholding on certain movable-capital income paid to non-residents. Businesses making cross-border payments should confirm the current rate, tax base, declaration date and treaty position before payment.
Capital gains
Capital gains are not generally dealt with through a single standalone general capital-gains tax rate. For companies, taxable gains are included in the corporate taxable base and are normally subject to the applicable corporate income tax rate. Under the IRPP framework, gains realised by individuals are one of the listed categories of income and are taxed according to the applicable individual-income-tax rules.
Expatriate employees
Employment income earned in connection with work performed in the DRC is subject to the applicable personal income tax rules. Employers of expatriate staff may also face the Impôt Exceptionnel sur la Rémunération des Expatriés (IERE). The general IERE rate is commonly 25%, with special rules for qualifying mining-sector employers. This is an employer-side tax and should be checked against the applicable sector regime.
Key tax compliance points
| Tax / obligation | General compliance point |
|---|---|
| Corporate income tax (IS) | Annual return generally due by 30 April following the income year. |
| Corporate provisional instalments | Three instalments apply under the 2026 regime; verify current percentages and statutory due dates. |
| Employment/payroll taxes | Monthly withholding and remittance obligations apply; current DGI notices should be checked for calendar deadlines. |
| VAT | Periodic declaration and payment obligations apply to VAT-registered taxpayers. |
| Non-resident withholding | Declaration/payment timing depends on the category of payment and current statutory rules. |
For current deadlines and administrative notices, use the DGI official communiqués and the Ministry of Finance.
Official DRC tax resources
The most reliable place to check current tax forms, filing notices and legislative updates is the Direction Générale des Impôts. The DGI website provides dedicated pages for corporate income tax, IRPP and VAT, along with official communiqués and the direct-tax reform materials.
Direction Générale des Impôts (DGI) | IS-IRPP direct-tax reform | Official tax notices · Ministry of Finance