Congo, Democratic Republic of the

Individual - Significant developments

Last reviewed - 20 July 2021

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.