Congo, Democratic Republic of the

Individual - Deductions

Last reviewed - 23 March 2021

INSS contribution (employee's share only) is deductible from the IPR taxable basis.

2% per dependant (limited to nine dependants) may be deducted from IPR.

Laurent Pommera

Francophone Africa Tax and Legal Leader, PwC Gabon

+243 999 309 902

Daniel Dede

Senior Manager, PwC Democratic Republic of the Congo

+243 999 309 900

Lia Loumingou

Senior Manager, PwC Democratic Republic of the Congo

+243 999 309 902

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