---
name: cd-vat-gst
description: "Source-cited draft: vat / gst 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-vat-gst"
  jurisdiction: "CD"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# DR Congo VAT / GST

## Value-added tax (TVA)

The DRC operates a value-added tax (Taxe sur la Valeur Ajoutée, TVA) at a standard 16% rate, administered by the DGI. This is an unverified 2025 draft pending accountant review.

- **Standard VAT rate** — 16 percent  _([Ordonnance-loi n° 10/001 instituant la TVA](https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes))_
- **Reduced rate** — 1 percent (on certain essential goods (e.g. specified food items and agricultural inputs) (approx — confirm scope))  _([Ordonnance-loi n° 10/001 instituant la TVA](https://mjgroup.africa/navigating-vat-in-the-drc-a-guide-for-importers-exporters/))_
- **Zero rate** — 0 percent (on exports of goods and services (approx — confirm))  _(Ordonnance-loi n° 10/001 instituant la TVA)_
- **VAT registration threshold** — 80,000,000 CDF (Annual turnover exceeding CDF 80,000,000)  _([Ordonnance-loi n° 10/001 instituant la TVA](https://mjgroup.africa/navigating-vat-in-the-drc-a-guide-for-importers-exporters/))_
- **Filing frequency** — Monthly  _([Ordonnance-loi n° 10/001 instituant la TVA](https://mjgroup.africa/navigating-vat-in-the-drc-a-guide-for-importers-exporters/))_
- **VAT return and payment deadline** — By the 15th day of the month following the taxable period  _([Ordonnance-loi n° 10/001 instituant la TVA](https://mjgroup.africa/navigating-vat-in-the-drc-a-guide-for-importers-exporters/))_
- **Reverse charge on imported services** — VAT on services supplied by non-established providers is accounted for by the DRC recipient under a reverse-charge mechanism (approx — confirm)  _(Ordonnance-loi n° 10/001 instituant la TVA)_
- **Voluntary registration** — Businesses below the threshold (e.g. regular importers/exporters) may register voluntarily  _([Ordonnance-loi n° 10/001 instituant la TVA](https://mjgroup.africa/navigating-vat-in-the-drc-a-guide-for-importers-exporters/))_
- **E-invoicing / e-filing** — DGI is rolling out electronic invoicing and e-filing for VAT-registered companies under the 2025 modernization plan (approx — confirm)  _([DGI 2025 Tax Modernization Plan](https://mjgroup.africa/navigating-vat-in-the-drc-a-guide-for-importers-exporters/))_

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---

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