Congo, Democratic Republic of the

Individual - Significant developments

Last reviewed - 16 August 2020

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 P.I.T. is expanded. For this purpose, the rates of taxation at P.I.T are now :

  • 3% for earnings from CDF 0 to CDF 1,944,000;
  • 15% for earning 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.