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
The taxes
- Personal income (top)
- 40%Progressive employment tax (IPR) with a 40% top band, but total liability is capped at 30% of taxable income.
- 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.