CD · Africa · CDF
DR Congo
Tax rates
Income Tax
40%
Top rate, progressive scale
Corporate Tax
30%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
16%
Standard rate
Source: PWC Worldwide Tax Summaries — Congo, Democratic Republic of the (Corporate, Other taxes) · as of 2026-04-21Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-04-21
No verified data yet for: Capital Gains Tax, Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for DR Congo using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| CDF 0 | 3% |
| CDF 1,944,001 | 15% |
| CDF 21,600,001 | 30% |
| CDF 43,200,001 | 40% |
The IPR's own annual progressive table for employment income, presented on the same page immediately followed by a separate statement that the IPR cannot exceed 30% of the taxable salary.
The Democratic Republic of the Congo's personal income tax (IPR) follows an annual progressive schedule reaching 40% on taxable income above CDF 43,200,000, though IPR may not exceed 30% of the taxable salary.
VAT
In practice
- Filing
VAT returns must be filed, together with payment, by the 15th day of the month following that in which the reported transactions were made.
Source: PWC Worldwide Tax Summaries — Congo, Democratic Republic of the (Corporate, Other taxes) · as of 2026-04-21- Exemptions
Exempted activities include some banking and financial services, education, medical services, and charitable and social activities; the tax also exempts imports of wheat flour and corn, local sales of bread and those grains, domestic animal sales, and agricultural inputs, while exports are zero-rated.
Source: PWC Worldwide Tax Summaries — Congo, Democratic Republic of the (Corporate, Other taxes) · as of 2026-04-21
Wealth Tax
No net wealth/worth tax levied in the Democratic Republic of the Congo.