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

# DR Congo Tax Overview

## The DRC tax system at a glance

The Democratic Republic of the Congo levies tax on a territorial (source) basis, administered by the Direction Générale des Impôts (DGI). This section is an unverified source-cited draft for tax year 2025 and must be reviewed by a licensed DRC accountant.

- **National tax authority** — Direction Générale des Impôts (DGI)  _([Code Général des Impôts (RDC)](https://taxsummaries.pwc.com/democratic-republic-of-the-congo))_
- **Currency** — Congolese franc (CDF)  _(Code Général des Impôts (RDC))_
- **Tax year** — Calendar year, 1 January to 31 December  _([Code Général des Impôts (RDC)](https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/tax-administration))_
- **Basis of taxation** — Territorial — income is taxed where it is sourced; foreign-source profits are generally not taxed in the DRC  _([Code Général des Impôts (RDC)](https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/taxes-on-personal-income))_
- **Headline 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))_
- **Top personal income tax (IPR) rate on salaries** — 40% (statutory top band), but 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))_
- **Does VAT (TVA) exist?** — Yes — standard VAT (Taxe sur la Valeur Ajoutée) at 16% percent  _([Ordonnance-loi n° 10/001 instituant la TVA](https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))_
- **Annual corporate income tax 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))_
- **Annual personal income tax recapitulative return deadline** — 30 March of the following year  _([Code des Impôts sur les Revenus (IPR)](https://taxsummaries.pwc.com/democratic-republic-of-the-congo/individual/tax-administration))_
- **VAT return frequency and deadline** — Monthly — by the 15th of the month following the taxable transactions  _([Ordonnance-loi n° 10/001 instituant la TVA](https://mjgroup.africa/navigating-vat-in-the-drc-a-guide-for-importers-exporters/))_
- **Minimum corporate tax** — 1% of yearly turnover (companies other than micro and small) percent  _([Code Général des Impôts (RDC)](https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/taxes-on-corporate-income))_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

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