Congo, Democratic Republic of the
Personal income tax rates
The personal income tax (IPR) is calculated according to the following annual progressive tax table:
|Bracket number||Taxable bracket (CDF)||Gap (CDF)||Rates (%)||Tax due as per bracket (CDF)||Cumulative tax (CDF)|
IPR cannot exceed 30% of the taxable salary.
The indemnities and allowances paid to an employee in relation with the termination of one’s contract of employment are taxed to IPR at the specific rate of 10%.
Moreover, the sums paid to casual employees (employees hired on a day-to-day basis) are subject to IPR, but at a preferential rate of 15%.
Incomes other than salaries are not subject, in practice, to IPR.
Moreover, foreign-sourced profits are not taxable in the Democratic Republic of the Congo (DRC).
Exceptional tax on expatriates’ salaries (IERE)
Where a company hires expatriates, it has to pay an exceptional tax called Impôt Exceptionnel sur la Rémunération des Expatriés (IERE).
We draw your attention to the fact that this tax is not withheld at source on the expatriates’ salaries, but taken in charge by the employer.
This tax is not deductible from a corporate tax point of view (except for mining companies as well as their subcontractors).
The IERE is calculated on the IPR basis.
The substantive tax rate is 25%.
However, 12.5% applies for mining companies during the first ten years of their activities. Afterwards, mining companies will apply the common rate. The IERE for mining companies is still deductible for CIT purposes.
The IERE is payable according to the same modalities as IPR.