Congo, Democratic Republic of the

Corporate - Branch income

Last reviewed - 23 March 2021

Tax rates on branch profits are the same as on corporate profits. However, the costs incurred abroad by the head office of the branch are not deductible in the Democratic Republic of the Congo, and the branch is liable for taxation of deemed distributed profits on top of the CIT. On profits realised, a branch will pay both the 30% CIT and a 20% tax based on 50% of the net profits after deduction of CIT.