I choose the micro-entrepreneur regime

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As a micro-entrepreneur, do I have to pay the business license tax (patente) and create a secure professional tax account?

Yes. Even as a micro-entrepreneur, you are required to:

  • Pay the business license (patente) annually, which legalizes your activity within the municipality;

  • Register your business with the local tax office, even if you’re under the simplified regime;

  • In some cases, create a professional tax account, which may be online or manual, to track your payments and declarations.

In the future, digital platforms may be introduced to secure and simplify micro-entrepreneur registration and payment, especially in urban centers like Kolwezi or Likasi.

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