Congo, Democratic Republic of the
Finance Law for 2020
The Finance Law for 2020 has introduced a change regarding the annual progressive scale.
The rate of the first income bracket used to calculate personal income tax (IPR) is expanded. For this purpose, the IPR rates are now:
- 3% for earnings from 0 to 1,944,000 Congolese francs (CDF).
- 15% for earnings from CDF 1,944,001 to CDF 21,600,000.
- 30% for earnings from CDF 21,600,001 to CDF 43,200,000.
- 40% for earnings exceeding CDF 43,200,000.