Congo, Democratic Republic of the

Social and employment contributions

Social and employment contributions are as follows:

• National insurance fund (Institut National de Sécurité Sociale or INSS): The Prime Minister of the Democratic Republic of the Congo signed the Decree n°18/041, dated 24 November 2018, fixing the rates of social contributions. These rates of social contributions are applicable to the branches of family benefits, pensions, and occupational risks. The said rates are set as follows:
  • 1.5% borne by the employer (branch of occupational risks).
  • 5% borne by the employer (pension branch).
  • 5% borne by the worker (pension branch).
  • 6.5% exclusively borne by the employer (family benefits branch).

• National office for professional training (Institut National de Préparation Professionnelle or INPP): INPP contribution is paid only by the employer at:
  • 3% for state-owned companies and private companies with up to 50 employees.
  • 2% for private companies with 51 to 300 employees.
  • 1% for private companies with over 300 employees.
• National office of employment (Office National de l’Emploi or ONEM): ONEM contribution is paid only by the employer at 0.2%.

The deadline to file INSS, INPP, and ONEM returns is the 15th day of the month following the month where the salary has been paid.

Consumption taxes

Value-added tax (VAT)

The VAT base includes whatever sums, amounts, goods, or services that are received as compensation for an operation; this involves subsidies as well as any other costs, taxes, rights, or any related levies, whatever their nature, excluding the VAT itself. There are three rates:

• A standard rate of 16%.
• A reduced rate of 8% applicable to certain products, such as frozen horse mackerel, salted fishes, meat of bovine animals (fresh or chilled), husked rice, milk powder, packaged table water, iodized salt, soap for ordinary use, and matches.
• A rate of 0% on exports and assimilated transactions.

See the Other taxes section in the Corporate tax summary for more information.