Democratic Republic of Congo: Business Environment
Some goods are affected by consumption and excise duties, like alcohol, tobacco, carbonated drinks, mineral oils, vehicles, perfumes and cosmetics, plastic and rubber articles, etc.
Several para-fiscal taxes are collected at the time of the import and/or export of goods, including:
Democratic Republic of Congo | Sub-Saharan Africa | United States | Germany | |
Number of Payments of Taxes per Year | 52.0 | 36.6 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 346.0 | 284.8 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 50.7 | 47.3 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
Personal income tax (IPR, Impôt Professionnel sur les Rémunérations) | Progressive rates from 3% to 40% (cannot exceed 30% of the taxable salary) |
CDF 0 - 1,944,000 | 3% |
CDF 1,944,0001 - 21,600,000 | 15% |
CDF 21,600,001 - 43,200,000 | 30% |
CDF 43,200,001and above | 40% |
Sums paid to casual employees | 15% |
Find out more about Taxes and Accounting in the Democratic Republic of Congo on GlobalTrade.net, the Directory for International Trade Service Providers.
Any Comment About This Content? Report It to Us.
© Export Entreprises SA, All Rights Reserved.
Latest Update: June 2022