Africa · Tax guide
DR Congo
The Democratic Republic of the Congo taxes company profits at 30% and charges VAT at 16%. Services paid abroad carry 14% withholding, and taxes are administered by the Direction Générale des Impôts (DGI).
At a glance
- Corporate income tax
- 30%
- VAT
- 16%
- Withholding on services abroad
- 14%
- Withholding on dividends
- 20%
Minimum tax applies
Standard rate
Paid to non-residents
Tax on movable capital
Corporate income tax
Companies pay 30%, subject to a minimum tax based on turnover. Advance payments are made during the year and the annual return is due by 30 April. Accounts follow the OHADA system.
VAT
VAT is 16%, with returns filed monthly by the 15th. Standardised invoices issued through the DGI system are being introduced.
Payments abroad
Services paid to non-residents carry 14% withholding, and dividends carry tax on movable capital of 20%.
Key dates
- By the 15th of each monthVAT return
- 30 AprilAnnual corporate income tax return
Figures and sources
4 figures- Corporate income tax rate30%Under professional review
- Standard VAT rate16%Under professional review
- Withholding on services paid to non-residents14%Under professional review
- Withholding on dividends20%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in DR Congo based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in DR Congo (a tax adviser in DR Congo) before making compliance decisions.