---
name: cd-corporate-income-tax
description: "Source-cited draft: corporate income tax for DR Congo (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cd-corporate-income-tax"
  jurisdiction: "CD"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# DR Congo Corporate Income Tax

## Corporate income tax rates and base

Corporate income tax (Impôt sur les Bénéfices et Profits, IBP) applies at a standard 30% on DRC-source profits, with turnover-based minimum and simplified regimes for smaller companies. This is an unverified 2025 draft pending accountant review.

- **Standard corporate income tax rate** — 30% percent  _(Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/taxes-on-corporate-income)_
- **Mining companies** — 30% (same standard CIT rate applies) percent  _(Code Minier (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/taxes-on-corporate-income)_
- **Minimum tax (loss-making or low-profit companies)** — 1% of yearly turnover percent  _(Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/taxes-on-corporate-income)_
- **Small company (turnover CDF 25m–300m) — supply of goods** — 1% of turnover percent  _(Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/taxes-on-corporate-income)_
- **Small company (turnover CDF 25m–300m) — supply of services** — 2% of turnover percent  _(Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/taxes-on-corporate-income)_
- **Micro company (turnover below CDF 25m)** — Lump-sum amount set by the Minister of Finance  _(Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/taxes-on-corporate-income)_
- **Rental income tax (Kinshasa province)** — 12% flat, with 10% withheld by the tenant percent  _(Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/taxes-on-corporate-income)_
- **Tax base** — Net DRC-source profit; turnover includes all profits, interest received, exceptional profits and capital gains  _(Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/taxes-on-corporate-income)_
- **Withholding tax on dividends** — 20% standard; reduced 10% in the mining sector percent  _(Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/withholding-taxes)_
- **Withholding tax on interest (non-residents)** — 0–20% (standard 20%) percent  _(Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/withholding-taxes)_
- **Withholding tax on royalties** — 20% on the net amount (after a 30% deduction from the invoiced total) percent  _(Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/withholding-taxes)_
- **Withholding tax on service fees (non-residents)** — 14% percent  _(Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/withholding-taxes)_
- **Annual CIT return deadline** — 30 April of the following year  _(Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/tax-administration)_
- **First CIT installment (30%)** — Before 1 August  _(Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/tax-administration)_
- **Second CIT installment (30%)** — Before 1 October  _(Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/tax-administration)_
- **Third CIT installment (20%)** — Before 1 December  _(Code Général des Impôts (RDC) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/tax-administration)_

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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cd-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cd-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.