---
name: cd-income-tax
description: "Source-cited draft: personal 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-income-tax"
  jurisdiction: "CD"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# DR Congo Personal Income Tax

## Personal income tax (IPR) bands and rates

- **Band 1 — annual taxable income CDF 0 to 1,944,000** — 3% percent (Progressive IPR band 1)  _(Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income)_
- **Band 2 — annual taxable income CDF 1,944,001 to 21,600,000** — 15% percent (Progressive IPR band 2)  _(Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income)_
- **Band 3 — annual taxable income CDF 21,600,001 to 43,200,000** — 30% percent (Progressive IPR band 3)  _(Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income)_
- **Band 4 — annual taxable income above CDF 43,200,000** — 40% percent (Progressive IPR band 4)  _(Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income)_
- **Overall cap on IPR** — IPR cannot exceed 30% of taxable salary percent  _(Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income)_
- **Resident vs non-resident scale** — The same progressive IPR scale applies; the law taxes salaries by source rather than distinguishing resident/non-resident rates (approx — confirm)  _(Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income)_
- **Tax-free threshold** — None — taxation begins from CDF 0 (lowest band rate 3%)  _(Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income)_
- **Dependant rebate** — 2% reduction of IPR per dependant percent  _(Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes)_
- **Deduction for social security** — Employee INSS/social security contributions are deducted in computing net taxable salary (approx — confirm)  _(Code des Impôts sur les Revenus (IPR))_
- **Termination indemnities / allowances** — 10% percent  _(Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income)_
- **Casual / day-labour employees** — 15% percent  _(Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income)_
- **Non-salary income of individuals** — Incomes other than salaries are, in practice, not subject to IPR  _(Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income)_
- **Annual recapitulative return deadline** — 30 March of the following year (filed by the employer)  _(Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/tax-administration)_
- **Monthly PAYE withholding remittance** — By the 15th of the month following salary payment  _(Code des Impôts sur les Revenus (IPR) — https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/tax-administration)_

Personal income tax on salaries (Impôt Professionnel sur les Rémunérations, IPR) is progressive across four annual bands, with the same scale applying regardless of residence. The total IPR is capped at 30% of taxable salary. Figures are an unverified 2025 draft pending accountant review.

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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-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cd-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.