Individual

If your income has decreased or your household situation has changed (e.g., job loss, family size, deductions), you can request a lower withholding tax rate by submitting an updated income estimate to the DIL. The revised rate generally applies for the remainder of the calendar year and may be reviewed annually or upon new changes.

If you expect higher income, want to avoid a large balance due at the end of the year, or prefer to prepay more tax, you may voluntarily request a higher withholding rate. This can be done through your taxpayer account or in person. The adjustment takes effect within one to two months after approval.

Typically, the new rate applies in the month following validation by the tax administration. If the request is submitted before the 15th of the month, it may take effect the same month; otherwise, it begins the next. Your employer or income payer will be notified automatically through the DIL system.

Yes. Even short-term income changes (e.g., bonuses, contract work, maternity leave) should be reported if they significantly affect your annual tax estimate. This ensures your withholding remains aligned with your true liability and avoids unexpected payments at year-end.

You are allowed to request a rate adjustment up to three times per year. Each change must be justified by a change in income or household circumstances. Excessive or abusive use of this option may be reviewed by the tax administration.

To support your request, provide income statements (e.g., pay slips, freelance invoices), proof of dependents or marital status, and your last tax return. If applying online, some fields may be auto-filled using data already on file.

No personal details are shared with your employer. Only the updated withholding rate is transmitted electronically to apply on your next payroll cycle. The reason for the change or supporting documents remain confidential.

If your income fluctuates regularly (e.g., gig workers, freelancers), you can still request a withholding rate based on your estimated annual income. You may also file estimated advance payments quarterly to stay current with your tax obligations.

The proposed withholding tax rates vary based on your household situation, income level, and declared deductions. Lower rates generally apply to families or low-income earners, while higher rates are applicable to individuals with fewer dependents or higher earnings. Each rate corresponds to a specific tax liability estimate for the year.

Yes, even with reductions or credits, the 60% advance payment is mandatory for certain taxpayers if their previous year’s income tax exceeded the statutory threshold. However, if your tax situation has significantly changed (e.g. income dropped), you can request an adjustment to your advance payment plan.

This deduction represents a pre-authorized withholding or installment taken directly from your bank account by the provincial tax authority. It covers your monthly income tax advances or other periodic fiscal obligations scheduled under your tax account.

Tax rates may be automatically adjusted during the fiscal year if new information is provided by your employer, bank, or tax portal — for example, an updated salary, a change in dependents, or a modification in declared deductions. These updates trigger a recalibration of your rate to ensure accurate withholding.

Each withholding rate adjustment is valid for the calendar year unless renewed. To continue with the same rate or adjust it for the next year, you must re-submit your withholding rate request at the beginning of the following fiscal year, typically between January 1 and March 31.

This happens when the previous year’s rate expires, and the system defaults to a standard rate based on available data such as your income bracket and filing status. If your situation has changed or if you wish to modify the rate, you should update your details through the tax portal or file a rate adjustment request.

You can log into your personal space on the provincial tax portal using your unique taxpayer ID. There, you’ll find a breakdown of your current rate, historical changes, advance payments made, and any pending declarations. This service helps you monitor compliance and prepare for tax return season.

Tax rate individualization allows each partner in a household to be taxed based on their individual income, rather than applying a single average rate to both incomes. This option can be useful when one partner earns significantly more than the other. It must be requested jointly by both partners and is available for married or civilly united couples.

You can request individualization directly from your taxpayer account on the DIL e-portal or by submitting a signed joint request at your local tax office. You must indicate both partners’ full identities and taxpayer IDs. The option generally takes effect the following month and remains valid until revoked.

Yes. You can opt out of individualization at any time by submitting a request to the DIL. Once processed, your household will return to a single rate calculated on your combined income, which may be beneficial if your income levels become more equal.

Quarterly advance payments are an option for taxpayers whose income is not subject to automatic withholding—such as freelancers, landlords, or self-employed individuals. This allows them to pay taxes in four equal installments throughout the year to manage cash flow more easily and avoid a large bill at year-end.

To set up this option, log into your personal tax account and activate the quarterly payment schedule. You may also request it in person at your local DIL office. The first installment is usually due in March, followed by June, September, and December.

Failure to make a scheduled advance payment may result in late penalties and interest charges. It’s advisable to contact DIL as soon as possible to arrange a revised payment plan or request a waiver in case of financial hardship.

Yes, the 60% advance in January may still apply if your prior year’s final tax bill exceeded a threshold defined by DIL, regardless of new credits or deductions. However, you can request a lower advance or exemption if you expect a significant reduction in income or liability for the current year.

You can view, activate, modify, or cancel optional services like individualization or advance payments directly in your online tax account. All changes are subject to administrative validation and may take up to one month to apply.

Yes. You can request a duplicate of your income tax notice through your personal account on the DIL portal or by visiting the nearest tax center. Bring valid identification and, if needed, a formal letter requesting the copy. A small administrative fee may apply.

The ASDIR is a summary of your income tax situation. It confirms your declarations and is issued after your return has been processed. It can serve as proof of income for administrative or financial purposes. You can download it from your online personal space once your return is validated.

Your income tax notice is usually available between May and August, depending on when your return was filed. You’ll receive an email alert if you’re signed up for digital correspondence. Otherwise, a paper copy will be mailed to your registered address.

You can get your tax status slip online via your secure personal space on the DIL website or at your local tax office. It will detail any balances due, credits, or prior assessments under your name, and is typically required for loan applications or public tenders.

If you’ve overpaid or are exempt from the CO₂ tax, you may request a refund by submitting a form along with proof of exemption (such as disability or vehicle type). Submit it through the DIL online portal or in person. Processing may take several weeks.

Mortgage-related tax documents can be requested from your tax office. Bring your identity card, property documents, and the request from your lender. You may also complete this process via the DIL online portal if your account is activated.

Cadastral maps and property records are available at designated public offices and can also be requested through the DIL’s portal. Required documents typically include proof of ownership or a legal mandate. Fees may apply for official copies or certified extracts.

To estimate the value of a property for inheritance or donation, you may use the DIL’s official valuation service or a certified independent valuer. For formal cases, attach the valuation report to your declaration of inheritance or donation for validation.

Yes, unless you’ve opted for digital correspondence through the DIL online portal. Paper notices are mailed between May and August. If you do not receive yours by September, contact your tax center to confirm your address or request a duplicate.

Delays can happen, especially if your address or family status has changed recently. First, check your DIL account online. If it’s not available there or you haven’t received it by the expected deadline, contact your local tax center for clarification.

If you’ve forgotten your password or login information, visit the DIL portal and use the “Forgot Password” feature. You’ll be asked to enter your email or phone number used during registration. Follow the prompts to securely reset your credentials.

Log out from your current session and return to the login page. Enter the new credentials to access another individual account. If you have multiple accounts, consider using different browsers or private mode to manage them efficiently.

To use DIL’s online services, ensure your browser is up to date, enable cookies and JavaScript, and disable pop-up blockers for the site. For best performance, use Chrome, Firefox, or Edge on desktop. A stable internet connection is also recommended.

Yes. Online payments may take a few working days to reflect, depending on your bank. If the transaction doesn’t appear within 5 days, contact your bank and provide the payment reference. You can also verify the status in your DIL personal space.

You can amend a submitted return by logging into your account and selecting “Amend Filed Return.” Provide the corrected figures and justification. Amendments are subject to review by the tax authority and may result in recalculations or notices.

Yes. New taxpayers can file online by creating a DIL personal space, completing the registration form, and uploading necessary documents such as ID and proof of income. Once verified, you’ll gain access to digital filing services.

Your personal account allows access to tax notices, payment history, filed declarations, pending obligations, refund statuses, and communications from the DIL. You can also download official receipts, tax clearance certificates, and forms.

Log into your personal account and navigate to “Request Documents” or “Tax Status.” Submit a request form. A downloadable PDF version is usually available instantly, or it will be emailed to you once validated by DIL.

Use the “Appointments” tab in your personal space. Choose a reason for the meeting, select your local tax office, and pick a suitable time slot. You will receive a confirmation email and an appointment reference.

Visit the official DIL website and click “Create Account.” Provide your tax identification number (NIF), full name, contact details, and upload your ID. A verification code will be sent via SMS or email. Enter the code to activate your account.

When your family situation changes—through marriage, civil union, divorce, separation, birth of a child, or adoption—it may affect your tax rate, deductions, and your obligations for withholding tax (“prélèvement à la source”) in the DRC. It is essential to update your status with the tax administration as soon as possible to avoid errors in taxation. Here’s how each situation is handled:

1. Marriage or Civil Union (PACS/Union Libre)

If you get married or enter into a civil union, you may request to have your withholding tax rate recalculated to reflect your new combined household income. This could potentially reduce your monthly tax payments if your household income is now split between two people.

• What to do: Submit a change of situation form with your tax identification number and a copy of your marriage certificate or civil union declaration. You can also request a joint declaration if the system allows it in the same fiscal year.
• Impact: Your tax bracket may change. You may qualify for shared tax responsibility or additional allowances (e.g., spousal deductions depending on local tax laws).

2. Birth or Adoption of a Child

When a child is born or adopted into your household, you may be entitled to an increased number of “fiscal dependents” or “tax parts,” which can reduce your tax burden.

• What to do: Declare the child to the tax administration by providing a copy of the birth certificate (or adoption ruling), and your taxpayer identification. Update your online taxpayer profile if a digital platform (such as DIL Portal) is available.
• Impact: You may benefit from:
  • Lower withholding tax rate
  • Additional deductions or tax credits (e.g., education expenses, family allowances)
  • Recalculated tax bands for larger households

3. Separation, Divorce, or End of Civil Union

If your legal union ends, your individual tax obligations change. You are no longer considered part of a tax household and must declare income individually going forward.

• What to do: Notify the tax authority of the change with supporting documents (e.g., divorce decree or official separation agreement). Update your tax withholding status to avoid overpayment or miscalculation.
• Impact: Your withholding rate will be recalculated based on your income alone. If children are involved, you’ll need to declare who is the legal custodian to determine dependent-related tax benefits.

4. Death of a Spouse or Partner

In case of the death of your spouse or registered partner, you must update your status and, in some cases, file a separate tax declaration for the remaining part of the year.

• What to do: Declare the event to the tax administration and request guidance on closing the joint declaration and adjusting your rate as a surviving taxpayer.
• Impact: You may temporarily benefit from a transitional allowance or special tax status depending on provincial rules.

General Notes:

These changes must usually be declared within 30 to 90 days after the event, depending on the local regulations. In the DRC, under the Direction des Impôts du Lualaba (DIL) and according to the Code des Impôts, failure to report family status changes can lead to incorrect tax calculations or penalties. Some procedures may be completed online through the official portal if available, or in person at your nearest DIL office.

Useful Tips:

• Keep copies of all supporting documents (civil certificates, ID copies, letters).
• If you’re unsure about your new withholding rate, ask for a simulation or request a rescrit fiscal (formal guidance).
• If the event causes financial hardship (e.g., single parenting), consider applying for support measures or rate adjustments.

The average tax rate is the percentage of your total income that you actually pay in tax. The marginal tax rate is the highest rate applied to the last portion of your taxable income. It’s used to determine how additional income will be taxed under the progressive tax system.

Yes. The DIL provides a tax calculator tool to help you estimate your annual income tax liability based on your declared income, family status, and deductions. It displays your expected tax amount, applicable tax bracket, and estimated monthly withholding.

Yes. If your property holdings exceed a defined threshold, you may be subject to a real estate wealth tax. The online simulator allows you to enter property values, mortgages, and applicable exemptions to estimate your IFI (impôt sur la fortune immobilière) liability before filing.

Yes. If you use your personal vehicle for work-related travel and opt for itemized deductions, the simulator allows you to apply the official mileage scale based on engine size, kilometers traveled, and type of vehicle. Supporting documentation may be required when filing.

Your taxable income is segmented into brackets, and each segment is taxed at its respective rate. The total amount due is calculated by applying increasing rates to each bracket. Your final tax is adjusted based on deductions, family size, and applicable tax credits.

Yes. DIL offers a local tax simulator to estimate council or property tax based on the property’s location, size, and cadastral value. Rates may vary depending on commune-specific rules and whether the property is residential, commercial, or vacant.

Changes such as marriage, divorce, birth, or adoption must be reported promptly. They directly affect your number of tax shares (“parts”), deductions, and rates. You can update your situation via your personal space and recalculate your estimated tax using the simulator, which will factor in your revised family structure.

Pre-filled tax returns are typically made available between mid-April and early May. You will receive an alert by email or SMS if you have an online account. Paper versions are mailed to those not enrolled in electronic correspondence.

Your income tax notice is generally issued between late July and early September, depending on your filing date. If you filed online early, your notice may be available by late July. Paper notices may arrive later by postal mail.

Habitation tax notices (if applicable) are usually sent in October, with payment due in mid-November. The exact date is shown on the notice and varies depending on your situation and region.

If your income has decreased or your household situation has changed (e.g., job loss, family size, deductions), you can request a lower withholding tax rate by submitting an updated income estimate to the DIL. The revised rate generally applies for the remainder of the calendar year and may be reviewed annually or upon new changes.

If you expect higher income, want to avoid a large balance due at the end of the year, or prefer to prepay more tax, you may voluntarily request a higher withholding rate. This can be done through your taxpayer account or in person. The adjustment takes effect within one to two months after approval.

Typically, the new rate applies in the month following validation by the tax administration. If the request is submitted before the 15th of the month, it may take effect the same month; otherwise, it begins the next. Your employer or income payer will be notified automatically through the DIL system.

Yes. Even short-term income changes (e.g., bonuses, contract work, maternity leave) should be reported if they significantly affect your annual tax estimate. This ensures your withholding remains aligned with your true liability and avoids unexpected payments at year-end.

You are allowed to request a rate adjustment up to three times per year. Each change must be justified by a change in income or household circumstances. Excessive or abusive use of this option may be reviewed by the tax administration.

To support your request, provide income statements (e.g., pay slips, freelance invoices), proof of dependents or marital status, and your last tax return. If applying online, some fields may be auto-filled using data already on file.

No personal details are shared with your employer. Only the updated withholding rate is transmitted electronically to apply on your next payroll cycle. The reason for the change or supporting documents remain confidential.

If your income fluctuates regularly (e.g., gig workers, freelancers), you can still request a withholding rate based on your estimated annual income. You may also file estimated advance payments quarterly to stay current with your tax obligations.

You can start by using the search bar on the DIL website to browse our knowledge base, which includes FAQs, guides, glossaries, and official circulars. The content is organized by topic, taxpayer type, and declaration step. For complex matters, contact your tax office or submit an online inquiry.

Visit the “Individuals” section on the DIL portal and choose the topic that best matches your concern (e.g., family changes, withholding tax, online filing). Each section includes practical guides, eligibility criteria, and calculation examples tailored to common life events and obligations.

Yes. You can make an appointment with your local DIL office through your personal account or by phone. Walk-in service is available at certain offices, but online booking is encouraged for faster service and to avoid wait times.

You can access the “News & Legal Updates” section on the homepage of the DIL website. There you’ll find summaries of new laws, changes in tax rates, deadlines, and taxpayer rights. Subscribe to email alerts or follow DIL on social media for updates.

Always refer to documents published directly by the Direction des Impôts du Lualaba or linked from the official portal. Be cautious of third-party sites or outdated PDFs. Look for the latest publication date and the document reference number at the top of official notices.

Most common tax forms are accompanied by downloadable user guides in the “Forms & Notices” section of the DIL website. These guides explain what each field means, which documents to attach, and how to file online or in person.

A tax clearance certificate is an official document issued by the DIL confirming that you have met your tax obligations. It proves that you are up to date with income tax, property tax, or business-related taxes. This certificate is often required when applying for public tenders, loans, visas, or professional registrations.

Any individual taxpayer who has filed all required declarations and paid their taxes (or is on an approved payment plan) can request one. You must not have any outstanding tax debts, unless they are under formal dispute or deferred by agreement with the tax authority.

Log in to your DIL personal account and go to the “Certificates” section. Choose “Request Tax Clearance Certificate” and complete the short form. You can also make the request at your local tax office, where staff will assist you. Be prepared to show proof of ID and recent tax documentation.

• Your Tax Identification Number (TIN)
• Proof of identity (national ID or passport)
• Latest tax return(s)
• Payment proof (receipts or bank transfers)
• A letter explaining the purpose of the request (optional)