Democratic Republic of Congo Income Tax

Democratic Republic of Congo income tax rates are progressive between 3% - 50%.

Taxable Income (CDF)    /    Tax Rate %

CDF 0 - 72,000                          3%
CDF 72,001 - 126,000                5%
CDF 126,001 - 208,800             10%
CDF 208,801 - 330,000             15%
CDF 330,001 - 498,000             20%
CDF 498,001 - 788,400             25%
CDF 788,401 - 1,200,000          30%
CDF 1,200,001 - 1,686,000       35%
CDF 1,686,001 - 2,091,600       40%
CDF 2,091,601 - 2,331,600       45%
Above CDF 2,331,600               50%

L'Impôt Professionnel sur les Rémunérations (IPR) is calculated from employee remuneration (salaries, fees, allowances which represent not the reimbursement of actual, professional expenditure gratuities, bonuses, pensions of any kind), the IPR is only tax on paid compensation deference by the company for the account of employee.

Impôt Exceptionnel sur les Rémunérations (IER): It is a tax paid exceptionally on compensation of expatriate staff. It is only to the burden of the company and not to the recipient.


Democratic Republic of Congo Corporate Tax

Democratic Republic of Congo corporate tax (L'impôt sur les revenus professionnels - IRP) rate is 40%. The recovery of profits and profits tax is done by way of instalments or withholding tax. The balance is regularized once the tax year is closed.

Withholding taxes - Dividends: 20% (10% in the mining sector)

Withholding taxes - Interests: 20% (0% in the mining sector)

Withholding taxes - Royalties: 14%

Social Security Contributions: 5%

Congolese Property Tax: Property tax rate in Democratic Republic of Congo (DRC) is fixed depending on the nature of good and the rank of the locality. The villas are taxable per square metre (SQM) area. Other buildings and grounds are taxable ordered.

Rental Income Tax (L'impôt sur le revenu locatifs - IRL): Rental income tax concerns income from rental of buildings and land located in the DRC. Rental income is taxed at the standard rate of 22%.

Congolese Tax System: Like all tax systems, the Congolese tax system is characterised by the multiplicity of taxes notably:
- direct taxes on revenue;
- indirect taxes on spending; and
- taxes on capital.

Due to the regulatory effect of taxes in relation to the present state of the economy, taxation can be either spontaneous or organised by the authorities. For example, progressive taxes on revenue for immediate payment. Such a tax, at a time when revenue is increasing, always levies a bigger part of revenue, thus limiting the possibilities for saving and investment.

Structural tax policies can work in encouraging or discouraging certain types of businesses. To encourage certain business people to transfer their activity to new areas for development, the State generally grants aid in two forms.
- Positive form: through subsidies and very low interest loans.
- Negative form: through exemptions or reductions in tax payments.

The Congolese State can also protect national industry by raising the tariffs on the rights of entry on foreign products in competition with similarly made products made in the country, thus practicing interventionism.


Mining Taxes in Democratic Republic of Congo (DRC)

Mining Royalty: A mining royalty is owed as from the date of commencement of effective exploitation. The mining royalty is calculated on the value of sales realised, less transport costs and less assay, insurance and marketing costs. The rate of the mining royalty is 0.5% for iron or ferrous metals, 2% for non-ferrous metals and 2.5% for precious metals.

Profit Based Tax - Professional Tax on Benefits: A professional tax on benefits at the preferential Mining Code rate of 30% (instead of the 40% corporate tax rate) is levied on the net profits from exploitation determined in accordance with the accounting and tax legislation
in force.

Withholding Tax on Interest and Dividends: The 20% standard rate of the withholding tax is not applied to interest paid on loans contracted abroad in foreign currency. In addition, loans from affiliates must be on interest rates and other conditions as favourable or better than loans that would be obtained from third parties to benefit from this exemption.

Dividends and other distributions are subject to the preferential Mining Code withholding tax at the rate of 10%.

Withholding Tax on Salaries: The holder is liable to pay the standard withholding tax on salaries payable to the employees.

Exceptional Tax on Expatriates' Salaries: The holder is liable to pay the exceptional tax on expatriates' salaries at the preferential Mining Code rate of 10%, instead of the 25% standard rate.

Annual Traffic Tax: The holder of a mining right is liable to pay the annual traffic tax pursuant to the general tax legislation except for those vehicles used exclusively within the mining perimeter.


Democratic Republic of Congo Sales Tax (ICA) Rate

The standard rate of Sales Tax (ICA) in Democratic Republic of Congo is 13.0%. The tax rate is 3% for products taxed between 5% and 15% by Customs.


Democratic Republic of Congo
Tax Rates


TAX RATES > Democratic Rep. of Congo Tax Rates


Go to Tax Rates Home Page





Congo Democratic Rep.
Income Tax Rate

Congo Democratic Rep.
Corporate Tax Rate

Congo Democratic Rep.
Sales Tax / VAT Rate

Last Update:  2009

(This page may show previous year's tax rates. Always check last update time)

Albania Tax RatesALBANIA
Algeria Tax RatesALGERIA
Andorra Tax RatesANDORRA
Angola Tax RatesANGOLA
Anguilla Tax RatesANGUILLA
Antigua & Barbuda Tax RatesANTIGUA & BARBUDA
Argentina Tax RatesARGENTINA
Aruba Tax RatesARUBA
Australia Tax RatesAUSTRALIA
Austria Tax RatesAUSTRIA
Azerbaijan Tax RatesAZERBAIJAN
Bahamas Tax RatesBAHAMAS
Bahrain Tax RatesBAHRAIN
Bangladesh Tax RatesBANGLADESH
Barbados Tax RatesBARBADOS
Belarus Tax RatesBELARUS
Belgium Tax RatesBELGIUM
Belize Tax RatesBELIZE
Benin Tax RatesBENIN
Bermuda Tax RatesBERMUDA
Bosnia & Herzegovina Tax RatesBOSNIA & HERZEGOVINA
Botswana Tax RatesBOTSWANA
Brazil Tax RatesBRAZIL
British Virgin Islands Tax RatesBRITISH VIRGIN ISLANDS
Brunei Tax RatesBRUNEI
Bulgaria Tax RatesBULGARIA
Burkina Faso Tax RatesBURKINA FASO
Burma Tax RatesBURMA
Burundi Tax RatesBURUNDI
Cambodia Tax RatesCAMBODIA
Cameroon Tax RatesCAMEROON
Canada Tax RatesCANADA
Cape Verde Tax RatesCAPE VERDE
Cayman Islands Tax RatesCAYMAN ISLANDS
Central African Republic Tax RatesCENTRAL AFRICAN REP.
Chad Tax RatesCHAD
Chile Tax RatesCHILE
China Tax RatesCHINA
Colombia Tax RatesCOLOMBIA
Comoros Tax RatesCOMOROS
Democratic Republic of Congo Tax RatesCONGO, DEM. REPUBLIC
Republic of Congo Tax RatesCONGO, REPUBLIC OF
Cook Islands Tax RatesCOOK ISLANDS
Costa Rica Tax RatesCOSTA RICA
Cote d'Ivoire Tax Rates Ivory CoastCOTE D'IVOIRE
Croatia Tax RatesCROATIA
Cuba Tax RatesCUBA
Curaçao Tax Rates - Curacao Tax RatesCURAÇAO
Cyprus Tax RatesCYPRUS
Czech Republic Tax RatesCZECH REPUBLIC
Denmark Tax RatesDENMARK
Djibouti Tax RatesDJIBOUTI
Dominica Tax RatesDOMINICA
Dominican Republic Tax RatesDOMINICAN REPUBLIC
Ecuador Tax RatesECUADOR
Egypt Tax RatesEGYPT
El Salvador Tax RatesEL SALVADOR
Equatorial Guinea Tax RatesEQUATORIAL GUINEA
Estonia Tax RatesESTONIA
Fiji Tax RatesFIJI
Finland Tax RatesFINLAND
France Tax RatesFRANCE
French Polynesia Tax RatesFRENCH POLYNESIA
Gambia Tax RatesGAMBIA
Georgia Tax RatesGEORGIA
Germany Tax RatesGERMANY
Ghana Tax RatesGHANA
Gibraltar Tax RatesGIBRALTAR
Greece Tax RatesGREECE
Grenada Tax RatesGRENADA
Guatemala Tax RatesGUATEMALA
Guernsey Tax RatesGUERNSEY
Guyana Tax RatesGUYANA
Honduras Tax RatesHONDURAS
Hong Kong Tax RatesHONG KONG
Hungary Tax RatesHUNGARY
Iceland Tax RatesICELAND
India Tax RatesINDIA
Indonesia Tax RatesINDONESIA
Iran Tax RatesIRAN
Ireland Tax RatesIRELAND
Isle of Man Tax RatesISLE OF MAN
Israel Tax RatesISRAEL
Italy Tax RatesITALY
Ivory Coast Tax RatesIVORY COAST
Jamaica Tax RatesJAMAICA
Japan Tax RatesJAPAN
Jersey Tax RatesJERSEY
Jordan Tax RatesJORDAN
Kazakhstan Tax RatesKAZAKHSTAN
Kenya Tax RatesKENYA
Kuwait Tax RatesKUWAIT
Latvia Tax RatesLATVIA
Lebanon Tax RatesLEBANON
Lithuania Tax RatesLITHUANIA
Luxembourg Tax RatesLUXEMBOURG
Macau Tax RatesMACAU
Madagascar Tax RatesMADAGASCAR
Madeira Tax RatesMADEIRA
Malawi Tax RatesMALAWI
Malaysia Tax RatesMALAYSIA
Maldives Tax RatesMALDIVES
Malta Tax RatesMALTA
Mauritius Tax RatesMAURITIUS
Mexico Tax RatesMEXICO
Moldova Tax RatesMOLDOVA
Monaco Tax RatesMONACO
Montenegro Tax RatesMONTENEGRO
Morocco Tax RatesMOROCCO
Mozambique Tax RatesMOZAMBIQUE
Myanmar Tax RatesMYANMAR
Namibia Tax RatesNAMIBIA
Nepal Tax RatesNEPAL
Netherlands Tax RatesNETHERLANDS
Netherlands Antilles Tax RatesNETHERLANDS ANTILLES
New Zealand Tax RatesNEW ZEALAND
Nicaragua Tax RatesNICARAGUA
Nigeria Tax RatesNIGERIA
Norway Tax RatesNORWAY
Oman Tax RatesOMAN
Pakistan Tax RatesPAKISTAN
Palestine Tax RatesPALESTINE
Panama Tax RatesPANAMA
Papua New Guinea Tax RatesPAPUA NEW GUINEA
Paraguay Tax RatesPARAGUAY
Peru Tax RatesPERU
Philippines Tax RatesPHILIPPINES
Poland Tax RatesPOLAND
Portugal Tax RatesPORTUGAL
Puerto Rico Tax RatesPUERTO RICO
Qatar Tax RatesQATAR
Romania Tax RatesROMANIA
Russia Tax RatesRUSSIA
Rwanda Tax RatesRWANDA
Saudi Arabia Tax RatesSAUDI ARABIA
Senegal Tax RatesSENEGAL
Serbia Tax RatesSERBIA
Sierra Leone Tax RatesSIERRA LEONE
Singapore Tax RatesSINGAPORE
Slovakia Tax RatesSLOVAKIA
Slovenia Tax RatesSLOVENIA
South Africa Tax RatesSOUTH AFRICA
South Korea Tax RatesSOUTH KOREA
Spain Tax RatesSPAIN
Sri Lanka Tax RatesSRI LANKA
Swaziland Tax RatesSWAZILAND
Sweden Tax RatesSWEDEN
Switzerland Tax RatesSWITZERLAND
Syria Tax RatesSYRIA
Taiwan Tax RatesTAIWAN
Tanzania Tax RatesTANZANIA
Thailand Tax RatesTHAILAND
Tunisia Tax RatesTUNISIA
Turkey Tax RatesTURKEY
Turks and Caicos Tax RatesTURKS AND CAICOS
Uganda Tax RatesUGANDA
Ukraine Tax RatesUKRAINE
United Arab Emirates Tax RatesUNITED ARAB EMIRATES
UK Tax Rates United KingdomUNITED KINGDOM
US Tax Rates United StatesUNITED STATES
Uruguay Tax RatesURUGUAY
Uzbekistan Tax RatesUZBEKISTAN
Vanuatu Tax RatesVANUATU
Venezuela Tax RatesVENEZUELA
Vietnam Tax RatesVIETNAM
West Bank Tax RatesWEST BANK
Yemen Tax RatesYEMEN
Zambia Tax RatesZAMBIA
Zimbabwe Tax RatesZIMBABWE

Tax Rates
Tax Rates
Global Average Tax Rates
Historical Tax Rates
Tax News
Tax Videos
Tax Articles
IRS Tax Forms

© 2009-2012
2011 - 2012 Tax Rate Guide and Tax Help Website