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Tax · DRC  ·  Last reviewed:

Published: March 28, 2026 • Author: ValidWave Editorial

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. Rates, thresholds and filing dates can change during the financial year, so confirm the figures in force before you file.

The Main Taxes Every DRC SME Must Manage

  1. Impôt sur le Revenu des Personnes Physiques (IRPP) — Income Tax on Salaries (replaced the IPR on 1 January 2026)
    • Applies to:All employment income paid to staff
    • Rate:Progressive annual scale in four bands: 3% from 0 to CDF 1,944,000; 15% from CDF 1,944,001 to CDF 21,600,000; 30% from CDF 21,600,001 to CDF 43,200,000; 40% above CDF 43,200,000. No band is exempt, and the DGI caps the tax at 30% of the taxable base.
    • 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 whose annual turnover exceeds the TVA registration threshold. The threshold is fixed in Congolese francs, so confirm the figure in force with the DGI and test your turnover against it rather than a dollar equivalent.
    • 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; confirm the current filing date with the competent tax authority.
  4. Impôt sur les Sociétés (IS) — Corporate Income Tax (replaced the IBP on 1 January 2026)
    • Applies to:All companies (SA, SARL, etc.), but which regime applies depends on annual turnover: micro-sized, small-sized or the ordinary regime
    • Rate:30% of net taxable profit, with a minimum tax of 1% of annual turnover for companies other than micro-sized and small-sized ones. Small-sized companies — annual turnover between CDF 25 million and CDF 300 million — are taxed at 1% of turnover on supplies of goods and 2% of turnover on supplies of services. Micro-sized companies, with annual turnover below CDF 25 million, pay a lump sum set by the Minister for Finance. A small-sized company whose turnover exceeds CDF 300 million in two successive years moves onto the ordinary tax regime.
    • Filing:Annual return due by 30 April of the following year. Advance payments are made in three instalments, not on a quarterly cycle: 30% of the IS base before 1 August, a further 30% before 1 October and 20% before 1 December of the year in which the taxable income is earned. Small-sized companies instead make a single advance payment of 60%, no later than 31 January of the following year, with the balance due by 30 April.
  5. Taxe Spéciale de Circulation (TSC)
    • Applies to:Motor vehicles
    • Filing:Annual, at vehicle registration renewal
  6. Standardised electronic invoicing — a TVA obligation in its own right
    • Applies to:Every taxable person liable for TVA
    • Obligation:Issue the customer a standardised invoice produced by the tax electronic systems, or a document in lieu thereof, unless an exemption is expressly granted by the tax authorities, and submit detailed lists of transactions with the TVA return, in the models the tax authorities define
    • Full guide: DRC Electronic Fiscal Devices (EFD), 2026 compliance
  7. CNSS and INPP — payroll contributions, separate from salary tax
    • Applies to:Every employer paying remuneration in the DRC
    • Rate:Social security: 5% employee share, withheld at source by the employer, and 13% employer share. Vocational training (INPP): 3% for state-owned companies and private companies with up to 50 employees, 2% from 51 to 300 employees and 1% above 300. Employment office (ONEM): 0.2%, payable by the employer only.

Filing Calendar: the Deadlines Still Ahead

Conclusion

The DRC’s fiscal environment is demanding. ValidWave 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.