TAX LAW

Tax law in the Democratic Republic of Congo (DRC) is based on a declarative and schedular system, with several tax categories. Here is an overview of the main aspects:

 

1. Direct taxes :

- Corporate income tax (IS).

- Personal income tax (IRPP).

- Property tax, which falls under the jurisdiction of the provinces.

 

2. Indirect taxes :
- Value added tax (VAT), which replaced turnover tax.

- Customs duties.

 

3. Sectoral taxation :

- Specific taxes for the hydrocarbon and mining sectors, calculated based on the surface area of the concessions.

 

4. Tax regime for expatriates :

- Exceptional tax on expatriate salaries.

 

5. Provincial jurisdiction :

- Some taxes, such as property tax and rental income tax, are administered at the provincial level.