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Congo, Democratic Republic of the
Overview
Last reviewed - 15 October 2024The Democratic Republic of the Congo (DRC), located in Central Africa, is bordered by nine countries, including the Central African Republic and Southern Republic of Sudan to the north; Uganda, Rwanda, Burundi, and Tanzania to the east; Zambia and Angola to the south; and the Republic of Congo and Atlantic Ocean to the west. The Democratic Republic of the Congo attained independence in 1960 and was known as Zaïre prior to 1997. It is the second largest country in Africa and is divided into 26 provinces, with Kinshasa as its capital. The Democratic Republic of the Congo is a presidential democratic republic, and the official language is French. The currency is the Congolese franc (CDF).
Ever increasing activity in the mining sector, the source of most export income, has boosted the DRC's fiscal receipts and gross domestic product (GDP) growth.
PwC has an extensive network of offices in most countries on the African continent. PwC Democratic Republic of the Congo, which was established in 1970, offers a range of tax, audit, and consulting services. Our professionals assist clients with local knowledge and skills, with access to a broad range of other professionals across the PwC global network of firms.
Quick rates and dates
| Corporate income tax (CIT) rates | |
|---|---|
| Headline CIT rate (%) |
30 |
| Corporate income tax (CIT) due dates | |
|---|---|
| CIT return due date |
30 April |
| CIT final payment due date |
30 April |
| CIT estimated payment due dates |
30% before 1 August of the year in which the taxable income is earned; 30% before 1 October of the year in which the taxable income is earned; 20% before 1 December of the year in which the taxable income is earned. |
| Personal income tax (PIT) rates | |
|---|---|
| Headline PIT rate (%) |
40 |
| Personal income tax (PIT) due dates | |
|---|---|
| PIT return due date |
NA |
| PIT final payment due date |
NA |
| PIT estimated payment due dates |
PAYE 15 days after the end of the month in which the salaries were paid. |
| Value-added tax (VAT) rates | |
|---|---|
| Standard VAT rate (%) |
16 |
| Withholding tax (WHT) rates | |
|---|---|
| WHT rates (%) (Dividends/Interest/Royalties) |
Resident: 10 or 20 / 0 / 20; Non-resident: 10 or 20 / 0 or 20 / 20 |
| Capital gains tax (CGT) rates | |
|---|---|
| Headline corporate capital gains tax rate (%) |
Capital gains are subject to the normal CIT rate. |
| Headline individual capital gains tax rate (%) |
NA |
| Net wealth/worth tax rates | |
|---|---|
| Headline net wealth/worth tax rate (%) |
NA |
| Inheritance and gift tax rates | |
|---|---|
| Headline inheritance tax rate (%) |
NA |
| Headline gift tax rate (%) |
NA |
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