Congo, Democratic Republic of the

The notion of individual tax residence in the Democratic Republic of the Congo is widely defined. Article 62 of the Tax Code provides that an individual shall be considered as effectively residing in the Democratic Republic of the Congo if:

• they have a real, effective, and permanent home available to them, or
• their domus, their family, their centre of vital interests, or their centre of business are situated in the Democratic Republic of the Congo.

The tax authorities shall examine whether the foreigner:

• spends more than 183 days a year in the Democratic Republic of the Congo
• appears in the organisation chart
• has business cards with the local company name and a local address, or
• signed a lease contract.

If these elements proved to be ascertained by the tax authorities, the individual shall be considered as resident in the Democratic Republic of the Congo since their entry in the country and therefore subject to IPR in the Democratic Republic of the Congo on their income since this date.