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Tax compliance in the Democratic Republic of Congo is not simple. The DRC tax system has multiple tax types, administered by different authorities (DGI, DGRAD, DGDA), with filing deadlines spread throughout the year. Missing a deadline doesn’t just mean a fine — it can result in tax audits, business licence suspensions, and personal liability for directors.

This checklist is designed for SME owners, financial directors, and accountants operating in the DRC in 2026.

The Main Taxes Every DRC SME Must Manage

  1. Impôt Professionnel sur les Revenus (IPR) — Income Tax on Salaries
    • Applies to:All employment income paid to staff
    • Rate:Progressive scale (0%–40% depending on income bracket)
    • Filing:Monthly declaration and payment due by the 15th of the following month
    • Administered by:DGI
  2. Taxe sur la Valeur Ajoutée (TVA) — VAT
    • Applies to:Businesses with annual turnover above CDF 80 million (approx. USD 30,000)
    • Rate:16% standard rate
    • Filing: Monthly declaration and payment due by the 15th of the following month
    • Critical:TVA récupérable (input VAT) must be matched against TVA collectée (output VAT)
  3. Impôt sur les Revenus Locatifs (IRL) — Tax on Rental Income
    • Applies to:Entities receiving rental income from property
    • Rate:22% on gross rental income
    • Filing:Annual declaration due by February 1st
  4. Impôt sur les Bénéfices et Profits (IBP) — Corporate Income Tax
    • Applies to:All companies (SA, SARL, etc.)
    • Rate:35% on taxable profit
    • Filing:Annual declaration within 4 months of the fiscal year-end; advance payments made quarterly
  5. Taxe Spéciale de Circulation (TSC)
    • Applies to:Motor vehicles
    • Filing:Annual, at vehicle registration renewal

2026 Filing Calendar (Key Dates)

Conclusion

The DRC’s fiscal environment is demanding. Valid Wave Consulting offers dedicated DRC tax compliance services, from monthly payroll filings to complex annual tax audits. Don’t wait for a notification from the DGI — be proactive.