Africa
Democratic Republic of the Congo: tax at a glance
Vast Central African mining economy. Territorial system taxing only Congolese-source income, with a 30% company tax and 16% VAT.
Territorial
Last verified July 2026
The taxes
- Personal income (top)
- 40%
- Corporate income
- 30%
- Capital gains
- No separate individual CGT; business gains taxed as income
- VAT / TVA
- 16%
- Dividends (WHT)
- 20%
- Interest (WHT)
- 20%
- Royalties (WHT)
- 20%
- Social security (employee)
- 5% (CNSS)
- Social security (employer)
- 9% (CNSS)
- Wealth tax
- None
- Inheritance / estate
- Succession/registration duties
- Property tax
- Property tax (impôt foncier), area/zone-based flat amounts
- Other
- Exceptional tax on expatriate remuneration (IERE), 12.5–25% (employer)
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Democratic Republic of the Congo?
The top marginal personal income tax rate in Democratic Republic of the Congo is 40%. Progressive employment tax (IPR) with a 40% top band, but total liability is capped at 30% of taxable income.
What is the corporate tax rate in Democratic Republic of the Congo?
The headline corporate income tax rate is 30%.
Does Democratic Republic of the Congo tax capital gains?
Capital gains for individuals: No separate individual CGT; business gains taxed as income.