Africa

Democratic Republic of the Congo tax rates 2026

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

Democratic Republic of the Congo tax rates
Personal income (top)40%Progressive employment tax (IPR) with a 40% top band, but total liability is capped at 30% of taxable income.
Corporate income30%
Capital gainsNo separate individual CGT; business gains taxed as income
VAT / TVA16%
Dividends (WHT)20%
Interest (WHT)20%
Royalties (WHT)20%
Social security (employee)5% (CNSS)
Social security (employer)9% (CNSS)
Wealth taxNone
Inheritance / estateSuccession/registration duties
Property taxProperty tax (impôt foncier), area/zone-based flat amounts
OtherExceptional 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

Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.

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