Individual

Taxes & Life Events for Private Individuals

Access all the answers you need as an individual taxpayer: managing your account, declaring income, making payments, reporting life changes, and more.

This FAQ provides general guidance. Always confirm current rules with the Direction Générale des Impôts or a qualified tax professional in the DRC.

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.

Refunds for overpaid or incorrectly assessed roadworthiness taxes can be requested via a dedicated form. Include your vehicle certificate, payment proof, and reason for refund. Submit this to DIL either online or in person for review.

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.

Log into your DIL account, go to “Bank Information” under settings, and update your new account details. You may be required to upload a bank statement or RIB. Changes are validated within 2-3 working days.

From your personal space, go to “Profile Settings” > “Contact Information.” Edit your email or phone number and save. A verification code may be sent to the new contact info to confirm the update.

If your account is blocked due to multiple failed attempts or suspected fraud, contact DIL support. Provide identity verification to unlock it. You may also reset your password using the recovery option or visit a tax center for assistance.

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.

A child who turns 18 during the year can still be claimed as a dependent for the full year, provided they are still financially dependent. Alternatively, they can file their own return. Some families choose to keep the child attached to their household until age 21 or 25 if a student.

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.

Property tax (taxe foncière) notices are typically issued in September, with payment due by mid-October. If you’re on a monthly plan, your installments are adjusted automatically.

To benefit from monthly direct debit for property tax (TF), residence tax (THRS), or business tax (CFE), you must enroll before June 30 of the current year. Enrollment after this date applies to the next fiscal year.THRS: Taxe d’habitation sur les résidences secondairesTF: Taxe foncièreCFE: Cotisation foncière des entreprises

No. For now, DIL only supports withdrawals on the 15th of each month for monthly payment plans. You may, however, choose quarterly payment instead or opt for a one-time debit.

Yes. Direct debit agreements can be signed any time during the year. If signed before the final payment deadline, they can apply immediately. Otherwise, they will take effect from the following cycle.

Online payments generally give you an additional 5 days beyond the paper deadline. For example, if the paper due date is October 15, you can pay online up to October 20 without penalties.

IFI returns are usually due at the same time as the annual income tax return, typically by the end of May for paper filers and early June for online submissions. Specific dates are communicated yearly by DIL.

The IFI must be paid no later than mid-September of the same year, or within 30 days following receipt of your IFI notice. Late payments may incur interest and penalties.

Delays can happen, especially if you moved recently or your digital correspondence settings changed. First, check your online personal space. If nothing appears by early November, contact your local tax office.

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)

If there are no issues with your account, the certificate is usually issued within 3 to 7 working days. You’ll receive it as a downloadable PDF in your personal space, or collect it at your local tax office. In urgent cases, expedited processing may be available.

Yes. You can specify the tax year or transaction (e.g. inheritance, asset transfer, visa application) when making the request. The certificate will be tailored to the purpose stated in your application.

If your application is rejected, the system or tax officer will specify the reason — often a missing filing, unpaid tax, or inconsistency in your records. You may correct the issue and submit a new request or file an objection if you believe the denial is unfounded.

In the Lualaba Province, the tax return must generally be filed by May 31 of the year following the income year. For example, income earned in 2024 must be declared no later than May 31, 2025. Late submissions may result in penalties unless an extension is granted by DIL under justified circumstances.

Yes, DIL offers online filing options for individual taxpayers through its e-filing platform. You must first register and create a secure personal account. This platform is especially useful for first-time filers, simplifying the process of data entry, document submission, and tracking.

All necessary forms are available at your local DIL tax office or on the official DIL website. You can also download digital versions suitable for online submission. The most common forms include declarations for property tax, rental income, and income from professional activity.

You must declare all income earned during the year, including employment wages, self-employment profits, rental income, capital gains, and any other revenue sources. In addition, list your personal information, dependents, marital status, and deductions or tax credits you are eligible for.

To correct a previously submitted tax return, you must submit a written request for rectification along with supporting documents. This can be done at the nearest DIL office or through your online taxpayer portal. Corrections may trigger a review or audit if discrepancies are significant.

Visit the official DIL portal and choose the option to “Create Account.” You’ll need to provide your National Identification Number, phone number, and email. Once your identity is verified, you’ll receive a confirmation code to activate your personal space, where you can manage tax filings.

The automatic declaration is a simplified option for salaried individuals whose tax data is already prefilled by their employers or the tax authority. You may be eligible if you have no additional income or deductions. Eligibility is confirmed within your personal space on the e-filing portal.

Yes, if you earned any taxable income, owned property, or operated a business in the province, you’re legally required to file. Even if tax was withheld at the source (e.g., by your employer), you must declare your income for reconciliation and to access potential refunds or credits.

In a non-married couple, each partner declares the children for whom they have legal responsibility. If you have joint custody, you may each declare one or more children, but no child can be declared by both unless a shared custody arrangement is officially recognized and allowed by DIL.

If you are legally separated or divorced, only one parent can claim each child as a dependent. This is usually the parent who has primary custody. If custody is shared, each parent may be able to declare half of the dependents, but a formal custody ruling must support this arrangement.

If you are a single parent living with dependent children or relatives, you may benefit from additional tax shares (“quotient familial”) or deductions. Be sure to update your family status in your return to reflect your situation and benefit from applicable tax reliefs.

If your children are no longer dependents due to age or emancipation, you lose the additional tax shares previously allocated for them. This may increase your taxable income. However, other deductions may still apply depending on your age or disability status.

If you hold a recognized disability or mobility inclusion card, you may be eligible for an additional half or full tax share and specific deductions. Declare this under “personal circumstances” and attach a copy of the card or certificate from an authorized institution.

A disabled child may be claimed as a dependent regardless of age, and may entitle you to an extra half or full tax share, plus additional deductions for care expenses. Provide relevant medical certificates or official disability status documentation when filing.

If your child died during the tax year, you may still declare them as a dependent for that year, depending on the date of death and whether they were financially dependent. Include a copy of the death certificate with your return.

Yes. Veterans or surviving spouses may be entitled to additional tax shares or deductions. You must provide documentation proving veteran status or survivor benefits, such as military records or certificates from the Ministry of Defense or equivalent authority.

You can choose to file a joint return or separate returns for the year of the union. Joint filing often results in tax savings, but it’s important to simulate both options. Declare your marital status change in your return and attach proof of the union (marriage certificate or PACS agreement).

In the year of separation, each individual must file their own tax return covering their personal income. Indicate the date of separation and update custody arrangements for any children. If property or joint income was shared, special allocation rules apply and may require supporting documentation.

Yes, student income is generally taxable. However, income earned from part-time jobs or internships may be partially or fully exempt, depending on the amount earned, the child’s age, and whether they are still a dependent. You must declare these earnings if they exceed the annual exemption threshold.

Income such as the RSA (minimum income support) or other social assistance may not be taxable, but you should still report them for transparency and eligibility verification. Consult DIL guidelines to know whether specific benefits need to be declared.

Daily sickness benefits paid by social security or your employer are considered taxable income and must be declared in full. Check if your employer has pre-filled them on your tax return, and if not, add them manually.

Childminders must declare their income either under the standard regime or the micro-enterprise tax regime, depending on their legal structure. Some deductions apply for meals, utilities, or lodging expenses if agreed upon with parents or guardians.

Yes. Unemployment compensation must be declared as income. The amount received from national employment agencies is usually included in your pre-filled return, but if not, be sure to enter the total amount received during the tax year.

Some termination indemnities are partially or fully exempt from taxation, especially in cases of economic dismissal or retirement. The taxability depends on the reason and amount. Refer to your notice of payment and declare the portion that is taxable, as outlined in the DIL guidelines.

If your salary or pension amounts are missing from your pre-filled return, you are required to enter them manually. Use your payslips, pension statements, or annual earnings summary. Ensure accuracy, as discrepancies may lead to audits or penalties.

Retirement bonuses or lump-sum exit payments are partially taxable depending on their nature. Some amounts may be exempt, especially if they result from mandatory retirement. Declare the full amount and apply the correct exemptions or deductions.

Foreign income must be declared, even if already taxed abroad. Depending on the tax treaties between DRC and the country of origin, you may be eligible for a credit or exemption to avoid double taxation. Report foreign pensions, rental income, and salaries in the appropriate section of your return.

You can choose to deduct actual professional expenses instead of using the standard 10% flat-rate deduction. To do so, calculate all eligible expenses you personally paid for work-related purposes and include them in the relevant section of your return, keeping all supporting documentation.

If you incurred expenses for teleworking (e.g. internet, electricity, furniture), you can deduct either actual documented costs or use a fixed allowance per teleworking day, if eligible. You must be able to justify that the expenses were necessary for your job.

You may deduct the difference between the standard daily meal cost and the benchmark amount set by the tax administration. Only unreimbursed amounts are deductible, and receipts or calculations should be retained in case of audit.

The 10% deduction is automatically applied to salaries and pensions to cover common work-related expenses (transport, meals, equipment). If you choose to deduct actual expenses, you waive the flat-rate benefit and must itemize all claims.

It depends on your specific situation. If your real work-related expenses exceed the 10% deduction, opting for itemized (actual) expenses may reduce your taxable income more significantly. Compare both options before deciding.

Yes. Deductions are generally capped at 40 km one way, unless longer travel is justified by work circumstances. Commuting costs beyond this may be disallowed unless you provide clear justification.

Yes. You may also deduct uniforms, professional training, equipment, professional liability insurance, and home office expenses—provided these are not reimbursed and are necessary for your employment.

Not necessarily. You may use actual fuel, maintenance, and depreciation costs instead of the official mileage scale, but you must keep detailed records and receipts. The mileage scale is simpler and widely accepted by tax authorities.

No. Even if you return home during lunch, you are only allowed to deduct one round-trip per day between your residence and your place of work unless exceptional circumstances apply.

You must apply the scale separately for each vehicle, based on the kilometers actually traveled with each. Be sure to document usage clearly and avoid mixing costs unless the vehicles are used interchangeably for work.

You may deduct costs related to maintaining two homes if your employment requires you to live apart from your principal residence. Justification is required and must prove the second residence is needed for professional reasons.

You can deduct rent, utility bills (electricity, water, internet), transport between residences, and meals if you’re required to live temporarily in a second location for work. All expenses must be documented and directly related to the second residence.

No. You cannot deduct expenses that have already been reimbursed. Only unreimbursed expenses, or those partially reimbursed, can be declared for tax relief. Be sure to retain reimbursement statements to prove eligibility.

Some travel allowances or meal bonuses are exempt up to a certain threshold. If the allowance exceeds the exempt amount or lacks justification, the surplus becomes taxable and must be included in your income declaration.

Meal vouchers partially reduce your personal lunch cost. When calculating actual food expenses, subtract the employer’s contribution to the meal voucher before claiming deductions. Only the unreimbursed part is deductible.

Without receipts, deductions are limited. You may apply the standard daily meal allowance set by the DIL, minus any employer contribution, if applicable. For repeated claims, it’s safer to keep records in case of verification.

Yes, but only if you receive a salary and are taxed as an individual. Expenses must be directly related to professional duties, unreimbursed, and documented. If taxed under corporate structures, different rules may apply.

Yes, if the training is clearly intended to help you acquire or improve skills related to a current or future professional activity. You may deduct travel, materials, or accommodation, provided you retain documentation and justify the link to employment.

Yes, provided the computer is used mainly for work. If it cost below a certain threshold, it can be deducted in full. If above, the cost must be amortized over multiple years. Keep the purchase invoice and proof of use.

Refer to your vehicle registration document or certificate of conformity. Fiscal horsepower (also called “CV fiscaux”) is used to select the correct mileage rate on the official scale. Ensure you use the correct rating when calculating transport deductions.

Any income earned through the rental of movable or immovable property, even as a side activity, must be declared. For furnished rentals or platforms like Airbnb, use the “furnished rental income” section. For carpooling, only profits (not reimbursements) are taxable.

You can deduct repairs, maintenance, and improvement expenses that preserve or enhance the condition of the property (e.g. painting, plumbing, roof repair). Construction or expansion costs are not deductible. Retain all invoices and proof of payment.

Yes, if the fitted kitchen is intended to improve tenant comfort and does not alter the property’s structure, the expense is generally deductible. However, luxury installations or structural modifications may not be eligible.

You can only deduct the cost of materials, not your labor. Save invoices for tools and materials used. Keep records in case the tax office requests evidence.

In general, report expenses including all taxes (TTC). Only VAT-registered landlords should report net of VAT, which is uncommon for individuals.

Only actual expenses borne by you and not passed on to the tenant can be deducted. Use the co-ownership statement to extract deductible charges such as maintenance and administration. Advance provisions are not deductible unless regularized.

No. If you opt for the real regime, it applies to all unfurnished rental properties you own. You cannot mix both regimes within the same tax year.

Declare eligible investments under the dedicated section for tax incentive schemes. Enter the reference of the investment, the date of acquisition, and the eligible amount. Ensure the property meets the program’s conditions.

No. Furnished and unfurnished rentals are declared in separate sections. Furnished rental income is considered commercial income, while unfurnished rental income is part of your property income. Each has its own rules.

Yes, in many cases. Property income may be subject to social levies or contributions depending on the amount earned and your total taxable income. The applicable rates are outlined in the annual tax guide.

You must declare this income under “furnished rental” even if it’s part of your primary residence. If certain conditions are met (e.g. tenant is a student, rent is modest), you may be eligible for partial or total exemption.

Yes. Indicate this change in your next income tax return or notify your local tax office. This prevents the continued application of taxation and helps update your taxpayer profile accurately.

Yes. Any bank or financial account opened outside the DRC, including online wallets like PayPal, must be declared, even if dormant. You must provide the account number, the bank or platform name, country of origin, and the date of opening. Failure to report may result in financial penalties.

Micro-entrepreneurs must declare income based on the nature of their activity: commercial, artisanal, or liberal. Depending on your registration status, you may qualify for a simplified regime (flat-rate) or the standard real regime. Be sure to include both revenue and allowable expenses, if applicable.

Income from platforms like Airbnb, Turo, or ride-sharing apps must be declared. If you occasionally rent personal property (like a room, a vehicle, or equipment), declare this as non-professional rental income. If it becomes regular, register as a business or sole trader and declare accordingly.

Banks issue annual income summaries for dividends, interest, and gains. These should be used to pre-fill your tax return or included manually. Check that the information matches your tax form. Declare the gross amount received, even if tax was withheld at source.

Yes. Capital gains from the sale of shares, stocks, or mutual funds must be declared. You may benefit from exemptions or reduced rates based on the holding period and asset type. If the gain is significant, it may also trigger additional tax reporting (e.g., for wealth tax or foreign investments).

Failure to declare income—whether from foreign sources, side businesses, or capital gains—can lead to penalties, back taxes, and audits. It’s your responsibility to ensure all sources of taxable income are included. If in doubt, consult a tax professional or your local DIL office.

This amount represents the maximum deductible contribution to a retirement savings plan based on your prior income and contributions. It is not taxable. Instead, it indicates how much you can deduct from your taxable income if you contributed to qualifying retirement plans during the year.

Yes, you may deduct financial support paid to parents if they lack sufficient income and are dependent on you. The deductible amount must be justified by proof of payments and need. There is no fixed limit, but it must reflect actual living support (rent, groceries, medical care, etc.).

Yes, if your adult child is not financially independent (e.g., a student or unemployed), you can deduct a fixed amount annually or actual costs if the child lives with you or you pay directly for their expenses. Supporting documents may be required in case of audit.

Yes, alimony or spousal support payments made under a legal judgment or agreement are deductible. You must provide payment proof and the divorce agreement. Lump-sum settlements or voluntary payments not court-ordered may not be eligible.

Yes, funeral expenses you paid for a parent can be deductible within the limits of the deceased’s estate, provided you are legally responsible or the estate was insufficient to cover the costs. Keep all receipts and justification of payment.

Yes, contributions made on behalf of a dependent child can be included in deductible expenses if the child is still part of your household for tax purposes. Be sure to retain payment confirmation and the child’s status.

Yes, if the relative is in financial need, the provision of free accommodation can be considered equivalent to a support payment. You may deduct a reasonable estimated value based on local rent, provided the person does not pay rent and has insufficient income.

Yes, support for elderly parents in a retirement or care home may be deductible, provided they cannot afford the fees themselves and you provide documented payments. Ensure the facility and your payments are clearly identified.

Yes, under certain conditions. The parent must be dependent on you and reside in a country that has a tax treaty with DRC. You must provide proof of transfer, relationship, and necessity. Currency conversion documentation may also be required.

Child support ordered by a court and paid to the custodial parent is deductible. The amount must be in line with the court ruling, and voluntary payments or those beyond court instructions may not be fully deductible.

This figure shows the maximum amount of retirement contributions you may deduct for the given tax year. It’s based on your previous year’s earnings and may vary depending on your employment status. It is not an amount you owe or have already contributed.

A tax reduction lowers the amount of tax you must pay, but cannot result in a refund. A tax credit, however, can either reduce your tax or result in a refund if the credit exceeds your tax liability. Tax credits are typically granted for specific expenses like dependent care, energy-efficient investments, or charitable giving.

Yes. If you legally employ a domestic worker and comply with payroll registration and withholding requirements, you may qualify for a tax credit. This benefit generally covers part of the salary and employer contributions. Keep official contracts and proof of payment.

Yes, expenses for placing a young child in an approved daycare or with a certified caregiver may qualify for a tax credit. You must provide receipts and the caregiver’s registration number. The credit rate and limits depend on the child’s age and the amount paid.

Yes. Homeowners who invest in solar panels, insulation, or other certified energy-saving measures may be eligible for a tax credit or deduction. Keep all invoices and verify that the contractor is authorized under provincial or national energy efficiency programs.

Yes. Donations to registered public-interest organizations (NGOs, churches, recognized associations) may be deductible. You must obtain an official receipt showing the amount donated, the date, and the organization’s tax ID number.

Yes, within certain limits. Donations to accredited political parties or campaign funds may grant you a tax credit or deduction. Ensure the organization provides a certificate of eligibility. Limits may apply to the annual amount deductible.

Yes. Union contributions are generally deductible from taxable income if the union is legally recognized. A deduction certificate or official receipt should be retained. Some jurisdictions allow a flat deduction for such dues.

Yes, if the payments result from a court judgment or a notarial agreement registered with tax authorities. The deductibility may vary depending on whether it is a lump-sum or periodic payment. Proof of payment and legal documentation are required.

Potentially, yes. If you invested in a registered SME under a government- or province-approved investment program, you may be entitled to a tax reduction or exemption. You must retain proof of shares, capital injection, and compliance with eligibility conditions.

Declare rental investments under the dedicated section of your income return, specifying the property’s location, acquisition date, and lease terms. If the property qualifies under an incentive regime (e.g. affordable housing), you may claim a tax reduction.

Yes. Most tax credit or reduction schemes allow for carryover to future years, usually over 3 to 5 years. You must track the unused portion and apply it to subsequent declarations until fully used or expired.

Yes. The installation of an electric vehicle charging station at your principal residence may qualify for a tax credit if the provider is certified and the equipment meets eligibility standards. Provide invoices and installation certification.

If the service provider is registered and the work qualifies as home-based digital assistance, it may be eligible for a household services tax credit. Be sure the invoice includes the technician’s tax registration number and the service type.

No. You cannot claim a tax credit for household employment if the employee is part of your tax household (e.g., spouse, child). The law requires an arm’s length relationship for such tax relief.

Yes, severance payments required by law and paid through formal payroll channels are generally included in eligible expenses for the tax credit. Make sure the termination complies with labor regulations and is documented.

Yes, under certain conditions. If you or your spouse are dependent and the facility meets eligibility criteria, a portion of the accommodation cost may be deductible. You must retain receipts and confirm the provider’s legal status.

The Real Estate Wealth Tax (IFI in some countries) applies to individuals or households whose real estate assets exceed a set threshold of value. In the DRC, and particularly in Lualaba Province, large property owners may be subject to specific provincial real estate taxes, depending on the location, usage, and value of the assets. Check with your local tax center if your holdings qualify.

All real estate assets owned directly or indirectly are considered, including land, rental buildings, personal residences (if part of large holdings), and undeveloped lots. In some jurisdictions, property held through companies, trusts, or other legal entities must also be declared. Agricultural or public interest land may be exempted.

The declared value should reflect the market value as of January 1 of the tax year. Factors like location, size, rental yield, and condition of the property influence its valuation. An official valuation by a certified assessor is recommended if the total portfolio value is significant or if the tax office requests it.

You may deduct debts directly related to the acquisition, repair, or maintenance of the properties, such as mortgage balances, notary fees, or unpaid local taxes (if documented). Only actual, provable liabilities as of January 1 are accepted. Personal loans or unrelated debts cannot be used to reduce the taxable base.

In most cases, the declaration is integrated into your main income tax return under a dedicated section. You’ll need to detail each asset’s location, nature, and estimated value, along with any applicable deductions. In Lualaba, this information may be filed through the DIL’s property assessment bureau or online when available.

After submission, the tax office will issue a notice of assessment. Payment is usually due within a specific period (e.g. 30 days). Payments can be made at the nearest provincial tax office, via bank transfer, or—when available—through an online portal. Failure to pay may result in penalties and interest.

No. Only your share of the property is considered in your taxable base. Be sure to indicate your percentage of ownership and the value of that portion. Each co-owner must file their own declaration separately unless the property is held within a jointly taxed household.

As a self-employed person, you must declare both your taxable income and applicable social contributions. This declaration may be made through your designated online tax account or by submitting a paper form to your local DIL office. Use the standard “Single Tax and Social Return” (Déclaration Unique Fiscale et Sociale) if available.

Yes. If you use a certified accountant or tax advisor, they may file your declaration electronically using your taxpayer ID and authorization. You remain responsible for ensuring the declaration is correct and submitted before the deadline.

The deadline is usually between March and May for income earned during the previous calendar year. Exact dates are published annually by the Direction des Impôts du Lualaba (DIL). Late submissions may result in penalties, so it’s advisable to begin preparations early.

Not necessarily. If you fall under a specific regime like that for Conventioned Medical Practitioners, your reporting may include additional forms or simplified rates. Check whether your profession is part of a convention with social security services or provincial health boards. Filing remains the taxpayer’s responsibility unless delegated to an accountant.

Yes. Farmers must declare their business income and social contributions in a unified format. You may choose between real or simplified regimes depending on your turnover and level of formalization. DIL provides sector-specific guidance through rural or territorial tax centers.

Corrections can be made either online or by filing an amended return with the DIL office. Be sure to indicate that the form is a correction of a previous filing and include supporting documents for the changes. It’s important to act quickly to avoid penalties or recalculated contributions.

Yes. The data reported in your single tax and social return is used to calculate both your provincial income tax and social contributions for healthcare, pension, and other relevant funds. Make sure your figures are accurate and complete, as they affect your rights and obligations in social protection.

Any resident of a home in Lualaba Province may be liable for the household tax, which covers services like waste collection, sanitation, and local infrastructure. Whether you own or rent your home, the tax is generally based on the occupancy of the premises and the service area.

In certain cases, seniors or low-income individuals may qualify for partial or full exemptions from property tax, especially if the property is their primary residence. You must apply for exemption annually and provide proof of age and income to the DIL.

Yes. In most cases, the person occupying a property on January 1st is responsible for the tax for the full year, even if they move later. However, if agreed upon, the seller or previous tenant may reimburse a prorated amount.

New constructions may benefit from a temporary property tax exemption for a set number of years. You must formally request it from the DIL, providing building permits and proof of completion. Exemptions vary by location and type of property.

Possibly. Exemptions may continue if the retirement facility is recognized and the taxpayer meets age and income criteria. You should update your tax status promptly to avoid receiving unnecessary tax assessments.

It may be due to a data error or the exemption not being renewed. Contact your local DIL office to verify your exemption status and provide supporting documents. Exemptions are not always applied automatically from year to year.

Yes. Each separately located property may be assessed independently. If the garage is not attached to your main residence and is located in another zone, a separate household tax may apply.

Those receiving public support like RSA may be partially or fully exempt from some taxes (e.g., local household tax). However, you must declare your situation and income annually. Some taxes such as road or sanitation fees may still apply.

Yes. While the property owner receives the tax notice, the cost of household waste collection can legally be passed on to tenants through service charges. It should be clearly stated in your rental agreement or expense breakdown.

Yes. While the owner on January 1st is generally liable for the whole year, sale contracts often include a prorated distribution of tax responsibility between buyer and seller. Ensure this was addressed in your notarial deed or purchase agreement.

Even if the dwelling is tied to your job, local taxes may still apply based on occupancy. Confirm with your employer whether they or you are responsible for these taxes. Some employers cover this cost as part of your benefits.

Both parties remain jointly responsible for taxes on jointly owned property or shared rental contracts until legal separation is finalized. You should notify the DIL as soon as possible and submit updated information with supporting documents.

It could be due to a change of address, postal error, or delay in registration. If you’ve recently moved or changed your contact information, notify the DIL. You can also visit your local tax office to request a duplicate notice.

The payment deadline is usually stated clearly on your tax notice. You can pay at your nearest DIL (Lualaba Tax Directorate) office, through an accredited bank, or—where available—via mobile payment or online platforms. Late payments may result in penalties.

To update your bank account (RIB or equivalent), visit your DIL office with a signed request, your taxpayer ID, and proof of the new account. If digital services are available, you may also update these details through your online tax account.

Yes. If you’re facing financial difficulties, you can apply for a payment plan by submitting a formal request to the DIL. Payment can typically be spread over 3–6 months, depending on your situation and supporting documents.

These may represent installment payments for income tax, late filing penalties, or other assessed fees. It’s important to cross-check them against your tax notice. If you suspect an error, contact your DIL branch immediately with proof of transaction.

Monthly deductions are based on estimated income. If your actual income is higher, a balance may be due. The system reconciles your final income with what was withheld. The amount must be paid by the deadline on your notice to avoid interest.

For amounts over $300, you are required to make the payment through bank transfer or at an authorized payment point (such as a designated DIL counter or partner bank). Cash payments beyond this limit are generally not accepted for security and compliance reasons.

Most modern online tax payment systems operate automatically, but if your bank requires prior authorization for large transactions or new beneficiaries, you may need to confirm the operation. Always retain proof of payment and ensure your taxpayer ID is referenced.

There can be a delay of up to 3–5 business days depending on the platform used and the bank’s processing time. If the payment has not cleared after one week, contact both your bank and the DIL office to confirm the status and avoid late penalties.

Double-check your payment receipts and ensure they include your tax reference number. Visit your nearest DIL branch with your notice and proof of payment to request reconciliation. You can also request a payment certificate if needed.

First, verify with your bank if the cheque was presented. If not, contact the DIL to ensure it was received and properly recorded. Avoid sending a replacement unless instructed, to prevent duplicate charges.

Refunds are typically processed automatically using your registered bank account details. If you haven’t received your refund within 30 days, visit your local DIL office with your notice and banking information to file a refund request.

If your enrollment in monthly installments is effective after the issuance of the current tax bill, you must pay the full amount indicated. Monthly deductions will apply to future tax periods. Check the start date of your enrollment.

Log into your online DIL account using your taxpayer credentials. Navigate to the “Payments” or “Transaction History” section, where all past payments, receipts, and outstanding balances are displayed. Print or download receipts for your records.

You can still make payment by visiting your DIL office or logging into your account and using your tax reference number. If you pay at a bank, ensure the reference is included. You may also request a duplicate slip from the DIL.

Filing a claim does not suspend your payment obligation unless a formal deferment is granted. You should pay the full amount indicated and, if your claim is upheld, you will receive a refund or credit. Always request a written confirmation.

You can opt for monthly or quarterly installments through an enrollment form available at your DIL office. Automatic deductions from your bank account reduce the risk of late payment and help with budgeting.

Yes. Disputing a tax bill does not exempt you from paying on time. Payment under protest is allowed, and you may note your intention to dispute at the time of payment. If the dispute is successful, the excess will be refunded.

Payments for IFI (or equivalent local asset-based taxes) follow the same procedure as other taxes: bank transfer, DIL counter, or accredited online payment. Make sure the payment reference matches your IFI declaration. Large asset holders should consult a tax advisor.

Submit a request in writing to your DIL office or through your personal online tax account, if available. Include your old and new bank details, your full name, and tax ID. Updates may take up to 15 days to take effect.

This is a scheduled tax deduction related to your monthly payment plan for local taxes such as property tax or secondary housing tax. It ensures your total due is spread over several months instead of a lump-sum payment.

Cross-check your receipts and payment references. If your payments are missing from the tax notice, visit your DIL office with the relevant proof (bank statements, receipts). A reconciliation or correction can be requested.

You can request a copy of your payment schedule at your DIL office or check your online taxpayer account if the feature is available. Your payment schedule outlines deduction dates and amounts for the year.

You must update your address with the DIL. If your new property is in a different jurisdiction or category, your old contract may be canceled and a new one required. Otherwise, the existing plan may be adjusted accordingly.

Contact your bank to understand the reason for the rejection (e.g. insufficient funds). Then, notify the DIL and arrange to pay the missed installment manually or update your banking details if needed. A penalty may apply.

You are still responsible for paying by the deadline. Rejected debits must be settled manually—online, at a bank, or at the DIL office. Be sure to resolve the issue before late fees are incurred.

If an exemption or relief is approved, your remaining payments may be adjusted or refunded, depending on the timing. You should receive a corrected schedule or credit note. Contact the DIL to confirm the recalculation.

Monthly payments are based on an estimated amount. If your final tax exceeds this estimate, the difference will be billed separately. This remaining balance must be paid by the date shown on the notice.

A refund may occur after a tax reassessment, overpayment, or if an exemption was granted. If you weren’t notified of any adjustment, contact the DIL to confirm the reason for the refund.

Yes. You may switch from one plan to another by submitting a request to the DIL, typically before the start of a new fiscal period. Ensure your banking details are current when switching to a new payment method.

You can verify your enrollment by consulting your DIL account online or by requesting confirmation at the tax office. You should also receive an annual schedule or debit confirmation from your bank.

Yes. In some cases, the tax system may generate notices for each co-owner based on occupancy or ownership percentage. If this causes duplicate billing, contact the DIL with ownership documentation to request correction.

In most cases, the notice you receive will specify whether the infraction was detected by an automated radar system or issued electronically by an authorized officer. Radar-based violations usually include date, time, location, and a photograph. Electronic reports are typically registered by field agents using mobile devices and linked to your vehicle registration number.

Failure to pay a fine or post-parking penalty within the prescribed timeframe can lead to additional late fees, enforcement actions, or legal proceedings. The provincial tax authority may initiate debt recovery procedures, which could include deductions from future tax refunds or the seizure of assets. Repeated non-payment may also affect vehicle registration or result in other administrative penalties.

Yes. If you believe the fine was issued in error, you can file a formal appeal with the relevant municipal or provincial office. Include supporting evidence such as receipts, witness statements, or proof of incorrect registration. Appeals must be submitted within a specified period stated on the notice.

Fines can typically be paid via the provincial tax portal, at authorized banking partners, or at designated offices of the Direction des Impôts du Lualaba (DIL). Payment instructions and reference numbers are usually included on the notice.

Yes. Accumulated or unpaid fines may delay the renewal of your driver’s license or registration. It is recommended to clear all outstanding penalties before requesting any administrative services related to transportation.

If you are no longer the owner of the vehicle in question, provide proof of sale or transfer to the DIL or local authority. This may include a sales agreement, deregistration certificate, or proof of change in ownership to update the vehicle’s records and avoid future liabilities.

You can request a payment deferral (grace period) by submitting a formal written request to your local DIL office. Attach your tax notice, proof of income, and a letter explaining your financial difficulty. Approval is not automatic and depends on your situation.

You should inform the DIL as soon as possible. In most cases, the missed payment must be settled quickly, but you may request a rescheduling or temporary suspension. Interest charges may still apply unless a formal grace period is granted.

If your request was rejected, you can submit a second request with stronger justification or request a hearing. You may also consult a tax advisor or community mediation service to help negotiate an alternative repayment plan with the DIL.

If your deferral is granted formally, late penalties may be waived for the deferral period. However, interest on the outstanding balance may still apply, unless you receive an exemption. Always verify the terms of the deferral agreement in writing.

Yes. You can request to pay the reassessed amount in installments. Submit a request with your reassessment notice, and propose a reasonable payment schedule based on your ability to pay.

You may request a split or individual reassessment of the tax, especially if your name remains on a joint account. Provide supporting documents such as a separation judgment or property division agreement. DIL may offer temporary leniency.

If you’re in severe financial hardship, you can request a “gracious remission” (total or partial cancellation of tax debt). This requires a detailed application including income, assets, and justification. Approval is rare but possible in exceptional circumstances.

You can sign up for a monthly or quarterly payment plan with DIL. This distributes your annual tax across regular installments. Apply in advance of the next fiscal period and ensure you have an active bank account.

Write a formal letter to the DIL requesting a tax remission. Explain your personal, family, and financial situation, and attach documents such as income statements, medical expenses, or unemployment proof. The DIL will review and respond in writing.

You must notify the DIL of your new address to ensure tax notices, housing tax assessments, and correspondence are updated. Provide a proof of residence and update your account either in person or via your online taxpayer space, if available.

Submit a written request to the DIL with supporting documents (sale deed, occupancy certificate) to correct the status of the property. If applicable, request a revised assessment or cancellation of the tax.

Log into your DIL personal account. Under “My Profile” or “Account Settings,” enter your new contact details and confirm. If you cannot access the portal, visit a DIL office to make the changes manually.

In most cases, gains from the sale of a primary residence are exempt from capital gains tax. However, if the property is no longer your main residence or if a delay occurs between moving out and the sale, partial taxation may apply. Confirm with your local DIL office.

Yes. The housing tax is generally due by the person who occupies the property on a fixed reference date (e.g., January 1st). Even if you move out later in the year, the tax remains payable unless otherwise stipulated.

Notify the DIL of your change of residency and provide a foreign forwarding address. You may be subject to different tax rules as a non-resident, so it’s important to clarify your obligations and settle any dues before departure.

Your current payment plan may need to be revised or canceled depending on the tax authority’s jurisdiction. Inform the DIL of your move and request an update or reassessment. You may need to create a new payment agreement.

While Lualaba Province may not yet offer a public simulator, you can visit a DIL office to request an estimate. Provide your property’s surface area, location, and usage type. Future online tools may offer this functionality.

In the year you get married or form a civil union, you can choose to file either a joint return or separate individual returns for that year. You must indicate your choice when submitting your income tax return. From the following year onward, joint taxation becomes standard.

Yes. Once you are jointly taxed, both partners are jointly and severally liable for paying the income tax assessed on your combined income. This means either partner can be held responsible for the full amount due in case of non-payment.

If the union is legally registered and recognized by the DRC or authenticated at the embassy, the tax authority will honor it. Your marital status will be considered for tax purposes from the official date recorded on the certificate, provided you submit proof.

No. Once you are married or enter a legal civil union, you are considered financially independent and must file your own income tax return. You can no longer be attached to your parents’ tax household, even if you are still a student or under 25.

Yes. Your new household situation may affect the property tax assessment, especially if you change residence, add a co-owner, or benefit from new exemptions. Notify the DIL of your marital status and any changes in ownership or residency to update your records.

Separate taxation is mandatory if the couple is under a separation of property agreement and does not live together, or in the case of abandonment or pending divorce. Otherwise, joint taxation is generally the rule.

If you experience multiple changes in a single year—such as marriage and then separation—your taxation will reflect your most recent status as of December 31. However, interim filings may be necessary, and special provisions apply in case of divorce, death, or annulment.

When you welcome a new child into your household, you must declare the child as a dependent in your next income tax return. This may entitle you to an increase in the number of tax shares, which can reduce your overall tax burden. Include the child’s full name, date of birth, and supporting documents (e.g., birth certificate).

You can attach an adult child to your tax household if they are under 25 and a student, or if they have no taxable income and are still financially dependent on you. The child must not file a separate return, and their written consent may be required. Only one parent may claim them in case of separation or divorce.

If your adult child is no longer dependent or does not meet the criteria for attachment to your household, they must file their own individual income tax return. However, you may still declare any support payments (e.g., housing, tuition, food) as deductible under certain conditions.

You have two options: either keep them attached to your tax household for the whole year or declare them separately starting from their 18th birthday. Choosing the most beneficial option depends on their income level and your overall household situation. Consult with the DIL for guidance.

If your child has a certified disability, you may benefit from additional tax relief. Declare their status by providing a valid medical certificate or official disability card. They can remain a dependent regardless of age, and you may also be entitled to claim specific deductions or credits for care-related expenses.

In the year your marriage or civil union ends, you and your former partner must each file an individual income tax return, reflecting your respective incomes and applicable dependents from the date of separation. The DIL must be notified of your change in marital status with official documentation.

Yes. If the DIL online platform is available for individual accounts, you may file your return online. Be sure to update your marital status and indicate the date of separation. Online submission can also help track changes and submit supporting documents efficiently.

You may qualify as a single parent for tax purposes if you live alone with at least one dependent child. This status could entitle you to additional tax benefits or an extra share in the household tax calculation. You must declare the child as fully or primarily in your care.

Taxation is based on your status as of December 31 of the tax year. However, if you had multiple changes—such as a marriage, then a separation—interim declarations and adjustments may apply. It’s advisable to consult the DIL to ensure your return reflects each period accurately.

The sale of a principal residence is usually exempt from capital gains tax. However, if either party had already moved out or the property was no longer used as a main residence, the exemption might not apply. Documentation proving continuous residence is important.

If one spouse receives compensation (occupancy indemnity) for allowing the other to stay in the former marital home, that amount is considered taxable income for the recipient and should be declared in their return.

Each parent may declare the children they support. In shared custody, each parent may declare a portion of the dependency or alternate annually, depending on agreements. The DIL may require proof of custody and living arrangements.

If you have a dependent child under a certain age and pay for daycare or a registered caregiver, you may be eligible for a tax credit or deduction. Keep receipts and proof of payment to include in your tax return.

Both partners remain jointly liable for taxes assessed during the time they were married or in a civil union, even after separation. Unpaid taxes may be recovered from either person. It’s important to agree on how to divide responsibility or request tax partitioning when filing separately.

In most cases, yes. If online services are available, you may submit the final joint or separate return for the deceased. Be sure to include the date of death and consult the DIL for any supporting documents required. Manual filing may still be preferred for estate-related adjustments.

You must notify the tax authority (DIL) as soon as possible and file the final income tax return on behalf of the deceased. You may also be required to submit a declaration of inheritance if assets were transferred. A death certificate and any will or inheritance documents should be provided.

Two returns are generally required: one for the joint household covering the period from January 1 to the date of death, and another for the surviving spouse covering the rest of the year. Each return must reflect the appropriate share of income, deductions, and dependents.

The final income tax return must usually be filed within the standard annual deadlines, though extensions may apply. The inheritance (succession) return must typically be filed within 6 months of the death in the DRC, but check with the DIL for specific timelines in Lualaba.

Proceeds from life insurance may be exempt from income tax but could be subject to inheritance tax. You must declare the payout amount, beneficiary details, and contract information in your inheritance return. Some exemptions may apply depending on the relationship to the deceased and policy terms.

Yes, if the deceased owned property, bank accounts, or other assets subject to transfer. The declaration helps determine any taxes owed on the estate and must include all relevant assets and beneficiaries. Simpler cases may qualify for exemption, depending on the estate’s value.

Some items—such as the principal residence of the deceased or modest-value family heirlooms—may qualify for exemption or reduced tax if specific legal conditions are met. Children, spouses, and dependents may also benefit from reduced rates or exclusions.

Inheritance tax is calculated based on the total value of assets received, the relationship to the deceased, and applicable deductions or exemptions. The rates and thresholds are established by provincial law. A notary or tax advisor can help determine the exact amount.

Inheritance taxes are usually paid at the time of filing the declaration, either by bank transfer, certified check, or in-person at the DIL office. In some cases, payment extensions or installment plans may be requested, subject to approval and interest charges.

Yes, reasonable funeral expenses that you paid out of pocket may be deducted from the value of the estate, reducing inheritance tax liability. Keep receipts and proof of payment for inclusion in the inheritance return.

Yes. Severance pay (indemnité de licenciement) is generally considered taxable income unless specifically exempted under the labor or tax code. You must report it in your annual income tax return, even if it was paid as part of a settlement or mutual agreement.

In some jurisdictions, including the DRC, certain lump-sum payments may qualify for favorable tax treatment to prevent sudden spikes in taxation. You may request application of a quotient or installment system, if provided by tax law, by contacting the DIL or including a formal request with your declaration.

Yes, compensation from a transaction agreement (indemnité transactionnelle) is generally taxable unless it replaces a non-taxable benefit (e.g. moral damages). You must include it in your taxable income and keep a copy of the agreement in case of audit.

Indemnities granted by a court, including labor tribunals, may be partially or fully exempt depending on the nature of the compensation (e.g., moral damages vs. lost wages). You should consult with the DIL to determine which amounts are reportable and under what terms.

Yes. Legal fees incurred in defending your employment rights or obtaining severance may be deductible from your taxable income, provided they are clearly linked to the dismissal and you retain official invoices. Declare them under deductible professional or exceptional expenses if the DIL allows it.

Yes. If your retirement lump sum is significant, you may be eligible for a tax relief mechanism such as the income quotient method, which spreads the tax impact over several years. This helps prevent you from being taxed at a higher marginal rate. Check with the DIL to confirm availability and conditions in Lualaba.

Withdrawals from retirement savings accounts or pensions may be taxed depending on the type of plan and how contributions were treated. In general, if contributions were deductible, withdrawals are taxable. You must declare these amounts as part of your annual income.

Possibly. Even if you are not subject to income tax, housing taxes (if applicable in your area) are based on property occupancy, not income alone. You may benefit from exemptions or reductions depending on your income level and personal situation. Verify with your local DIL office.

Retirement bonuses are generally considered taxable income, even if paid by mutual agreement or through a pension plan. You must declare the gross amount received. Depending on the amount, you may request taxation under a spreading system or a preferential rate, if available under Lualaba’s tax code.

If you leave Lualaba Province or the DRC while still receiving income from Congolese sources, your employer or pension fund may continue to withhold taxes at source. You will still need to file a tax return with the Direction des Impôts du Lualaba (DIL) for the portion of the year you resided in the province. Inform the DIL of your change in residency.

Public servants working abroad (for embassies, consulates, or international delegations) remain tax residents in the DRC and are subject to Congolese income tax. However, some allowances or foreign service benefits may be exempt. Check with the DIL for specific guidance based on your assignment.

You are considered a cross-border worker if you reside in the DRC (or Lualaba Province) and regularly work in a neighboring country (e.g., Angola, Zambia), or vice versa. Cross-border workers are often subject to bilateral tax agreements between the DRC and other SADC or ICGLR member countries. Declare your income in both jurisdictions as applicable.

If you are a non-resident earning income from sources within Lualaba Province, you should contact the Non-Resident Tax Unit of the DIL. This office handles queries about withholding taxes, property income, capital gains, and filing obligations for individuals residing abroad.

If you and your spouse are married but live in different countries, you may file jointly or separately depending on your status and income sources. Income earned abroad may be exempt or eligible for foreign tax credits. Clarify your filing status with the DIL and provide supporting documents (e.g., marriage certificate, proof of residency).

You may still be liable for certain local taxes—such as property tax or taxes on undeclared assets—if you own property or continue economic activity in the province. Notify the DIL of your departure to avoid unjustified tax bills, and keep your address up to date.

If your employer is a recognized international or regional organization (e.g., AU, SADC, ICGLR, ECCAS), your income may be partially or fully exempt from DRC taxes under diplomatic or cooperative agreements. However, you may still need to declare your status and exemption to the DIL for proper documentation.

While there is currently no formal “exit tax” in the DRC, individuals who transfer assets, sell property, or close a business before leaving the province may be subject to final taxation or capital gains taxes. Inform the DIL before departure to regularize your tax situation.

You must inform the DIL of your new residency status, file a final income tax return, and update your contact and banking details. If you own property in Lualaba or have local income, you may retain ongoing tax obligations. A clearance certificate may be issued upon request.

Some provinces and tax jurisdictions offer special regimes for “impatriates”—returning residents with foreign work experience or business capital. While no official national scheme exists yet in the DRC, incentives may be available for returning professionals and investors. Contact the DIL or Ministry of Finance for updates.

Property tax in Lualaba is based on the cadastral rental value of the property, adjusted by coefficients determined annually by provincial regulations. The increase may be due to valuation updates, construction, or changes in tax rates as defined in local fiscal edicts.

The tax on vacant properties applies to dwellings left unoccupied for extended periods. If a property is not rented or used as a primary residence for over 12 consecutive months, the owner may be subject to this tax unless justified by legitimate reasons.

While some housing taxes may be eliminated for primary residences, they can still apply to secondary homes or high-value properties. Review the bill to determine the property’s designation and consult the tax office if you believe it is incorrect.

In 2025, housing tax may still apply to certain categories such as secondary residences, rental properties, or non-primary dwellings. Exemptions exist for low-income individuals or elderly taxpayers under specific conditions.

Yes. Taxpayers with certified disabilities may qualify for a housing tax reduction or exemption. Documentation such as a medical certificate or national disability card must be submitted to the tax office for assessment.

Yes. Any extension or construction, such as a new room, garage, or veranda, increases the property’s rental value, which can lead to higher property tax. It is essential to declare such modifications promptly.

Yes. Buildable plots are subject to higher property tax rates due to their potential value. The tax is assessed based on location, zoning, and potential development use.

Property tax applies regardless of occupancy. If the house is vacant but habitable, it is still liable unless a specific exemption or declaration has been filed.

New constructions may qualify for a temporary property tax exemption, usually for a two-year period. You must apply within 90 days of completion and provide supporting documents.

In Lualaba, certain age-based exemptions may apply, particularly for retirees or elderly individuals on limited income. Eligibility is subject to income thresholds and official documentation.

It could be due to a delay in processing your exemption request, or an error in classification. Contact your local tax office with proof of exemption to resolve the issue.

Yes. Pools and other luxury additions increase your property’s assessed value, which may raise your annual tax. Be sure to declare it to avoid penalties for non-disclosure.

It is based on the rental value of the property, similar to a primary home, but typically with fewer deductions or exemptions. Owners of multiple properties may pay a higher rate.

It’s the estimated annual rental income a property could generate under normal market conditions. This value forms the basis for calculating both housing and property taxes.

In some cases, yes. The province may offer temporary property tax relief or deductions for eco-efficient upgrades or certifications. Check local regulations or request guidance from the tax office.

Yes, under certain income-based criteria, your tax may be capped. If your income is below a set threshold or if your property is incorrectly valued, request a reassessment.

File a complaint with your local tax authority and provide supporting documents, such as utility bills or lease agreements, to prove that the property is not vacant.

Yes. In Lualaba Province, any loan exceeding a certain threshold — even between individuals — must be declared to the tax authorities to avoid future disputes and potential tax implications. This helps establish the legal existence of the debt and protects both lender and borrower.

While not always mandatory, registering the preliminary agreement (also called a promise of sale) is strongly recommended. It formalizes the transaction, protects your rights as a buyer, and can serve as proof in the event of legal disputes. In some cases, it may also be necessary for tax assessment purposes.

Yes. Registering your will with the Notary Public or designated authority ensures its legal recognition and simplifies future inheritance procedures. An unregistered will may be challenged or overlooked during succession processing.

Yes. Lease agreements exceeding a specific duration (usually over one year) must be registered with the appropriate tax office. Registration gives the lease legal effect against third parties, secures both landlord and tenant rights, and may be required for local tax purposes.

Your obligation does not disappear. The debt becomes part of the deceased lender’s estate and must be repaid to the heirs or estate administrator. You should notify the tax office and legal successors to regularize the debt repayment process.

Yes. The debt can be claimed from the deceased borrower’s estate. You must submit the signed acknowledgment to the succession administrator or court and follow legal procedures to enforce repayment from the estate’s assets, if available.

Yes, especially if the donation involves real estate or large sums of money. Registering the donation ensures legal recognition, avoids tax disputes, and may trigger duties or exemptions based on local tax codes and family relationships.

Fees vary depending on the type of document, value involved, and applicable provincial tax schedules. Fixed rates may apply for leases, while percentages apply for donations or property transfers. Always consult your local DIL office for current rates.

Currently, most document registration must be done in person at the local tax office. However, the DIL is gradually introducing digital services, so it is advisable to check the online portal for availability and instructions.

You must visit the local branch of the Direction des Impôts du Lualaba (DIL) with jurisdiction over the location of the property or the domicile of the parties involved. Bring all required documents, identification, and payment for applicable fees.

When purchasing an existing property in Lualaba Province, you must declare the acquisition to the local tax office within the legally prescribed timeframe. This includes registering the title deed, declaring the value of the purchase, and paying applicable duties such as the transfer tax and property registration fees.

If you’ve purchased a newly built property or one under construction (e.g., in a housing project), you must declare both the acquisition and the construction details. You’ll need to provide proof of ownership and construction progress, especially for valuation and taxation purposes. Inform the local DIL branch once construction is complete.

You must declare the start of construction, estimated costs, and intended use of the property to the local DIL office. Once construction is complete, file a property tax declaration. This allows the property to be registered for taxation and qualifies you for potential exemptions or benefits if applicable.

Currently, the tax code in Lualaba Province does not allow individuals to deduct mortgage interest on primary residences. However, keep records of your loan contract, as such deductions may become available in the future or in the case of rental properties.

Expect to pay legal fees, registration duties, title transfer taxes, and notary service charges. These may range from 2% to 10% of the property’s value depending on the nature of the transaction, the location, and local regulations. Always consult with a licensed notary in the DRC before closing a transaction.

Yes. If your purchase involved a zero-interest loan or any state housing incentive, you must declare it when registering the property. This helps the DIL monitor compliance with social housing or first-time homebuyer conditions, and may affect your eligibility for tax exemptions.

Yes, in some cases. If it’s your primary residence or part of a public-supported housing initiative, you may benefit from a temporary exemption from property tax. You must file an exemption request along with the construction declaration and supporting documents with the DIL.

Yes. Property tax is typically due by the person who owns the property as of January 1 of the taxable year. However, in private sales, the buyer and seller may agree to prorate the tax liability for the year of the transaction. Check your sales agreement or consult your notary for clarification.

If you sell the property before the expiration of the minimum holding period required by the social housing program, you may be liable to repay the tax benefit (partial or full VAT refund). The DIL or housing authority will provide the repayment terms and conditions based on the program.

Yes. In Lualaba Province, property transactions must be formalized by a public notary. The notary ensures legal validity, registers the transfer with the Land Registry, and calculates applicable taxes and fees.

Capital gains realized from the sale of a property by an SCI are generally taxed proportionally to each associate’s share. You must declare your portion of the gain, and applicable taxes depend on how long the asset was held and any deductions.

If you sell shares in an SCI, the capital gain is calculated as the difference between the sale price and your acquisition cost. This gain is subject to capital gains tax, and exemptions may apply depending on duration of ownership and other factors.

If the property is your principal residence and is sold promptly following separation, you may qualify for a full exemption from capital gains tax. If the sale is delayed, only partial relief may apply. It’s advisable to consult a notary or tax expert.

Only the real estate portion is subject to capital gains tax. The value of movable furnishings can be excluded from the total sale price, but they must be itemized and justified to avoid overestimation or underreporting.

Your capital gain is calculated as the difference between the sale price and your documented construction costs (including permits and materials). Retain all invoices and contracts. If it’s your main home, an exemption may apply.

The capital gain is the difference between the sale price and the original acquisition cost plus certain allowable expenses. Holding period and depreciation rules may affect taxation. Unfurnished rentals do not qualify for primary residence exemptions.

Furnished rental properties are usually classified as commercial assets. The capital gain may be subject to different rules, including business tax treatment. Consult the DIL or a certified accountant for guidance on classification and tax rates.

Yes, if both the house and land formed a single unit used as your principal residence, the capital gain may be fully exempt. The exemption may not apply if part of the land is subdivided or unused for residential purposes.

Capital losses on the sale of personal-use property (such as your residence) generally cannot be deducted. However, if the property was held as an income-generating asset, you may be allowed to offset the loss against future gains under certain conditions.

Yes. Informing the DIL ensures that property tax records are updated to reflect the new taxpayer. This avoids continued liability or incorrect billing in your name for the next tax period.

If you’re on a monthly payment plan, notify the DIL immediately. Provide a copy of the sale agreement to stop automatic withdrawals and request reimbursement if overpayments occurred after the sale date.

Yes. If you resell before the required holding period ends (usually 5 years), you may be required to repay part or all of the VAT benefit. Always check the terms of the original agreement.

In some cases, especially when the notary withheld capital gains tax at the time of sale, reporting the gain allows the DIL to verify the transaction and reconcile withholding. It also ensures your tax record remains accurate and complete.

That depends. Capital gains tax applies to most sales unless the property was your principal residence. Exemptions or reductions may apply based on the length of ownership, usage, and sale conditions. Review the latest local regulations or seek guidance from DIL.

You can give monetary gifts or assets up to a certain value without incurring tax, provided they fall within the exemption thresholds established by provincial or national tax authorities. Check with the DIL to confirm the current exemption amounts and declaration procedures.

Yes, you can give gifts to your parents. However, the donation may be subject to registration and possible tax depending on the amount and type of asset. Donations to parents are generally allowed but may not benefit from the same exemptions as donations to children or spouses.

As a grandparent, you may make donations directly to your grandchildren. These gifts may be subject to reduced tax or exemptions, especially in inheritance-related contexts. If the grandchildren are minors, the donation must be managed by their legal guardians.

Donations to siblings, nieces, or nephews are allowed but are typically subject to different (often lower) exemption thresholds. Any amount above those thresholds may be taxed. Always register the donation to comply with the law.

Spousal donations are often exempt from tax if properly declared. This applies to legally married couples and sometimes to recognized civil unions. Donations must still be reported to the DIL and may require notarization.

This type of donation must be declared to the DIL. You may need to complete a donation form and register the transaction with supporting documents (bank transfers, ID copies). The tax liability will depend on your family relationship and the applicable exemption.

Yes, cash gifts are considered donations and must be declared. Even if it’s within family circles, such donations are subject to declaration thresholds and tax rules. Unregistered cash donations may lead to penalties or tax adjustments later.

The combined $10,000 donation may or may not be taxable depending on current exemption thresholds. Even if exempt, the donation must be declared to ensure legal traceability. You may also need the minor’s guardian’s consent.

Yes, legally adopted children are treated the same as biological children under inheritance and donation tax law. You can donate up to the exempted amount without tax liability, provided the donation is properly registered.

There may be increased exemptions or reductions for donations made to individuals with disabilities, especially when they are close relatives. Check with the DIL for updated exemption rules specific to disability-related donations.

Occasional gifts (also called “gifts of custom”) may be exempt if their value is reasonable and the context is socially accepted. However, large gifts or those beyond modest amounts should be declared to avoid reclassification as taxable donations.

If a loan is forgiven or not repaid, it can be reclassified as a donation and must be declared. Failure to declare could lead to penalties or retrospective taxation. If you want to officially forgive the debt, consult a notary or legal advisor.

Yes. The donor may choose to pay the donation tax on behalf of the recipient. However, this payment is considered part of the donation’s total value and must be declared as such when registering the transaction with the DIL.

Securities income, including dividends and capital gains, is generally subject to income tax in the DRC. If received through financial institutions, withholding may apply at the source. Otherwise, the income must be reported in your annual return.

Certain government-issued bonds or development-related securities may be exempt or benefit from reduced tax rates, depending on current provincial or national tax policies.

The flat-rate withholding tax may apply to interest or dividend income. In some cases, individuals may opt for it in place of the progressive tax scale. The election depends on income thresholds and financial institution policies.

Yes, if your total taxable income is below the minimum taxable threshold, you may request an exemption. Supporting documentation must be submitted to the tax authority before the distribution of income.

Only certain direct costs, such as broker fees or financial advisory services linked to the acquisition or sale of securities, may be deductible, provided documentation is retained.

While no standardized long-term holding deduction currently exists in Lualaba Province, tax reforms may introduce benefits for holding certain local securities that support the Congolese economy.

Capital gains from selling shares, bonds, or other securities must be reported. They are subject to income tax unless exempt. Gains are calculated by subtracting the purchase price and transaction costs from the sale price.

Capital losses may be offset against capital gains of the same category during the same tax year. If no gains are available, losses may sometimes be carried forward to future years, depending on tax code updates.

If you receive stock options or shares from your employer, any gain realized at the time of exercise or sale is considered income and may be taxed as such, depending on whether they are part of a compensation plan.

Yes. Profits from the sale or exchange of digital assets such as cryptocurrencies must be declared. They are treated as capital gains or business income depending on the nature and frequency of the transactions.

Financial institutions are required to report income and holdings. Providing your I-NIF ensures compliance with anti-money laundering and tax reporting regulations, particularly under the DRC’s financial transparency rules.

Life insurance contracts and certain long-term savings instruments may be taxable upon withdrawal or maturity. Tax treatment depends on how long the funds were held and the nature of the investment product.

Rental income from an unfurnished property must be declared as real estate income. Depending on your annual income and expenses, you may choose between a standard deduction (micro real estate regime) or an actual expenses regime where you list deductible costs.

Yes, if you choose the actual expenses regime, you may deduct loan interest related to the purchase of the rental property. However, only interest—not the principal—is deductible, and proper documentation is required.

You may deduct repair, maintenance, and improvement expenses, such as roof repairs or structural work. Expenses that increase the value of the property or are personal in nature are not deductible.

If the installation is necessary for making the property rentable (e.g., basic amenities for tenants), it may be deductible. Luxury installations or upgrades for personal comfort are generally excluded.

Yes, provided that the work was done with the intention to rent and the property is listed for rent within a reasonable period. Expenses must be documented and clearly linked to rental activity.

You may deduct the cost of materials but not your own labor. Only payments to third-party service providers or contractors are considered deductible if you use the actual expense regime.

For rental income tax purposes in DRC, expenses are generally declared including VAT (gross amount), as long as you are not registered for VAT recovery as a landlord.

If the province offers similar rental incentive programs, there will be a dedicated section in the tax return for long-term investment deductions. For now, such schemes must be manually declared in the appropriate annex.

If you fail to comply with rental obligations (e.g., minimum rental duration, tenant income caps, or rent ceilings), the tax benefit may be revoked, and the reduction previously applied must be reimbursed.

Yes, in most cases, unused amounts from tax reductions related to rental programs can be carried over to subsequent tax years for up to six years.

You must separate the two. Unfurnished rentals fall under real estate income, while furnished rentals may be classified as business or mixed income. Use different sections or annexes as instructed by the tax authority.

Typically, the housing tax is paid by the tenant. However, if the property remains vacant or used by you, you may become liable for the tax depending on the status and municipal policies.

You can deduct provisions for common expenses (e.g., building maintenance), but not those that benefit only the owner (e.g., personal repairs). Final charges must be adjusted once the annual statement is received.

Yes, you should notify the tax administration to update your status. This helps avoid continued taxation on non-rental income and ensures accurate records.

If you rent out a furnished portion of your main residence, you must declare any rental income earned, even if it is occasional. Depending on the income level and rental frequency, you may be required to register your activity with the local tax office and choose a taxation regime (e.g., standard or simplified).

Yes. Furnished rental is generally considered a commercial activity. You must register your rental activity with the competent provincial tax authority and obtain a taxpayer identification number. This also applies to short-term or seasonal rentals.

If your activity is considered regular and commercial, you may be subject to a local business tax (if applicable in your municipality or territory). The tax office will determine your liability based on the property’s use, income level, and whether it’s your primary residence.

Yes, you may still receive a residence tax notice for the portion of the property not used for business purposes or if the furnished unit is considered part of your residence. The two taxes serve different purposes and may apply concurrently depending on the use of the property.

Yes. You must declare the total amount received from your tenants, including rent and any charges passed on (e.g., utilities, maintenance fees), even if they are itemized separately in the lease.

You must declare both income streams, but they may fall under different taxation rules. Unfurnished rental income is typically declared as real estate income, while furnished rental income is treated as commercial income and may require separate reporting.

The income must be reported under the SCI’s tax declaration if the rental is attributed to the company. Depending on the structure of the SCI, each partner may also need to declare their share individually. You should consult the tax office for detailed guidance on reporting procedures.

You must report your income to the tax office to determine your withholding obligations. You may be subject to advance payments based on estimated income or asked to register for monthly or quarterly declarations.

Notify your tax authority as soon as possible to avoid unnecessary withholding or estimated payments. If no action is taken, you may continue to receive notices or be required to justify the change in income during reconciliation.

Renovation expenses for your primary or secondary residence are generally not tax-deductible unless they relate to rental income or qualify under specific provincial incentive schemes for energy efficiency or accessibility improvements.

Yes, if your renovation includes upgrades like insulation, solar panels, or energy-efficient heating systems, you may be eligible for tax relief or property tax exemptions. These improvements must be certified and declared when filing your return.

Only certain types of renovations may qualify, such as accessibility upgrades for disabled persons, structural safety improvements, and energy efficiency installations. Cosmetic or luxury upgrades are not eligible for deductions.

Yes. In Lualaba Province, depending on the type and scale of the renovation, you may need approval from your local municipality or the provincial urban planning department. Always verify before starting any major renovation.

Yes. Structural improvements or expansions (e.g., building a garage, adding rooms, or installing a pool) may increase the assessed value of your property, which could lead to a higher property tax. These changes must be reported.

Yes. Any major structural addition must be declared to the tax authorities, as it affects the cadastral value of your property and may impact your annual tax assessment.

Currently, no permanent exemptions exist specifically for first-time renovators, but temporary incentives may be available during certain provincial programs. Check with your local tax office for current opportunities.

Only if such installations are part of a recognized environmental initiative supported by the province. Proof of purchase and installation by an authorized technician is usually required.

You should keep all receipts, contracts, permits, and technical documentation related to the renovation for at least five years. These may be required during a tax audit or when applying for deductions or exemptions.

No. Self-performed labor cannot be deducted. Only the cost of materials and third-party professional services (with receipts and valid contracts) are considered for possible tax relief, depending on the renovation’s purpose.

In Lualaba Province, the rental value of a commercial property is assessed based on location, size, usage, construction materials, amenities, and other physical and economic characteristics. It may be reviewed periodically to reflect market changes and updates to cadastral data. This value forms the basis for calculating local property and business-related taxes.

Smoothing is a method used to gradually apply significant increases or decreases in the assessed rental value of commercial properties. It helps limit sharp fluctuations in your tax liability from one year to the next, especially after a revaluation or change in use, giving business owners time to adapt financially.

Yes. If you missed the declaration deadline, you should submit the information as soon as possible to your local DIL office. While late submissions may incur a penalty or fine, voluntary compliance may reduce the severity of sanctions. Incomplete or missing data can lead to estimated assessments, which may not reflect your actual situation.

The TSBCS is an annual local tax levied on owners or occupants of office space, business premises, and service-related properties. It is collected by the provincial tax authority of Lualaba.

Any individual or legal entity occupying or owning commercial, office, or service premises within the Lualaba Province must declare and pay the TSBCS, regardless of the nature of their business.

Declarations are typically due at the start of each fiscal year. You must fill out the official form provided by the tax authority, indicating the surface area, usage type, and address of the property. This can be submitted in person or via the DIL’s online services platform.

The TSBCS is calculated based on the square meter surface area of the premises and the applicable rate determined by provincial tax regulations. The rate may vary depending on the type of activity and location.

Yes, certain non-profit organizations, startups under specific programs, or public utility services may be eligible for partial or total exemptions. You must submit supporting documentation when making your declaration.

Late declarations or non-payment may result in penalties, interest charges, or administrative enforcement measures. It is advisable to comply within the declared timeframe to avoid additional costs.

The “Right to Mistake” is a principle that allows individuals and businesses to correct an error on a tax declaration without being penalized, provided it was made in good faith. The Lualaba Tax Directorate may offer this benefit in line with a taxpayer’s history and cooperation.

You can amend your tax return by submitting a correction request to your local tax office or through your online tax account, if available. Attach supporting documents and a letter explaining the changes.

Typically, corrections must be submitted before the deadline for the final assessment of your tax. This is usually within a few months after filing, but always consult your local DIL office for specific timelines.

Yes, most information can be amended, including personal details, income amounts, deductions, and dependents. However, certain declarations, such as those related to property or inheritance, may require more formal procedures or supporting legal documentation.

No penalties will be applied if the correction is made in good faith and within a reasonable time frame. If the mistake was discovered by the tax authority first, you may still benefit from a reduction in penalties, especially if you cooperate fully.

Yes, this right applies regardless of the filing method. Whether you submitted your return in person or online, you may request a correction using the appropriate procedures.

If you’ve noticed an error in a tax return already submitted—whether it’s an omission, incorrect amount, or a wrongly selected option—you can file a corrected return. The Lualaba Tax Directorate (DIL) allows individual taxpayers to submit amendments using the same process as the original declaration. Clearly indicate that the new version replaces the previous one.

Most elements of your return can be corrected online using your taxpayer account on the DIL digital portal. This includes changes in income, family status, deductions, and credits. However, certain complex items—like inheritance declarations or corporate distributions—may require in-person correction or direct assistance from your tax center.

You can usually modify your return up to 3 years after the year in which the original declaration was submitted. However, corrections related to refunds, overpayments, or missed deductions should be made as soon as possible to avoid delays in processing. The deadline may vary depending on the type of tax and any ongoing audit procedures.

To amend a Real Estate Wealth Tax return, you must submit a revised declaration specifically for IFI. Use the appropriate form or online service provided by the DIL, and clearly reference the previous submission. Supporting documents may be required if the modification involves changes in property valuation or asset declarations.

Voluntarily correcting your return is encouraged and typically does not result in penalties. However, if the correction significantly changes your taxable amount, the DIL may request additional documentation to validate the changes. Repeated or late amendments could lead to a review of your tax situation.

Yes. If your return was filed by a certified accountant or authorized tax representative, they can handle the amendment process for you. They must clearly indicate that the new submission corrects a previous return and provide any justification as needed.

A general inquiry seeks clarification on how tax law applies in general. A tax ruling, on the other hand, is a formal request asking the tax authority to take a position on how tax law applies to your specific situation. The ruling is binding if your request is complete and truthful.

If you clearly describe your situation and the facts are accurate and complete, the response from the Lualaba Tax Directorate (DIL) becomes binding. This means that even if a tax audit is carried out later, the DIL cannot penalize you for following the approved interpretation.

You must submit your request in writing to your local DIL office or through the official online portal. The request should clearly outline the facts of your situation, the legal provision in question, and the specific ruling you are seeking. Attach any supporting documents relevant to your case.

It depends on your situation. A general tax ruling is used when the question relates to the interpretation of the law for common scenarios. A specific tax ruling applies to your unique personal or financial situation and requires more detailed documentation.

Begin by drafting a letter or completing the official ruling request form available from your DIL office or online. Include your full identity, taxpayer number, and a clear explanation of your tax concern or situation. Provide all supporting legal and factual elements necessary to inform the decision.

If the DIL does not reply within the legally prescribed period (generally three months), silence may be interpreted as acceptance of your interpretation, unless the law or regulations state otherwise. However, it is always advisable to follow up or seek confirmation in writing.

Yes. You may request a review if you believe the response misinterprets the law or does not apply correctly to your facts. In such cases, submit a second request clearly identifying the disagreement and providing additional clarification or new supporting information.

As a taxpayer in Lualaba Province, you can file a formal objection or claim concerning most tax-related decisions that directly affect you. This includes income tax, property tax, tax on rental income, local taxes, administrative penalties, and various fiscal contributions such as taxes on capital gains, inheritance, or business income. You may also contest estimated or automatic tax assessments if you believe they are inaccurate or unjustified.

To contest a tax assessment, you must submit a formal written claim—called a tax objection—to the tax office (Direction des Impôts du Lualaba, DIL) responsible for your area. Your letter must clearly identify the contested tax, explain why you believe it is incorrect, and be supported with documents such as receipts, contracts, proof of payment, or legal references. You may deliver your claim in person, by registered mail with acknowledgment of receipt, or through an approved online portal if available. Always keep a copy and a record of the submission date.

Generally, you must submit your objection within 90 days (3 months) from the date you receive the tax notice or assessment. Missing this deadline may result in your claim being inadmissible unless you can demonstrate exceptional circumstances. In case of continuous or repeat tax notices, the deadline applies from each notice received. For issues such as double taxation, you may have up to 12 months depending on the nature of the complaint and applicable regulations. It’s essential to act promptly and seek legal or professional advice when needed.

If you believe your income tax or social contributions (e.g., for health, pensions) have been calculated incorrectly—due to incorrect declared income, deductions not taken into account, or status errors—you must submit a claim to the DIL. Attach your tax notice, proof of declared income or withholding, and any corrective documents (like corrected payslips or bank statements). You may request a meeting with an agent to review your file, but a written response will be issued following internal review. If your correction is accepted, a revised notice or a refund may be issued.

Errors in property tax or housing tax (e.g., incorrect surface area, change in use of the property, or exemption status not applied) can be challenged by sending a detailed letter to the appropriate DIL property tax division. Include supporting documents such as land deeds, floor plans, lease agreements, or documents proving exemptions (such as age, disability, or non-occupancy). In some cases, a site inspection may be scheduled. If your claim is accepted, your tax will be recalculated and you may be eligible for a reimbursement.

If your initial claim is rejected, partially or fully, you will receive a written response stating the grounds for the rejection. You then have several options:

Request a review from a higher tax authority within DIL.
Appeal to the Administrative Tax Court (Tribunal Administratif), which is an independent judicial body.
Engage a legal or fiscal advisor to assist you in formulating a stronger claim.

It is important to act within the specified appeal period, which is typically 2 months following notification of the decision. During the appeal process, tax collection may or may not be suspended, depending on the case. You may request a stay of payment until a decision is rendered.

If you disagree with a decision made by the Lualaba Tax Directorate (DIL) after filing a formal tax complaint, and you believe your arguments were not fairly considered, you may refer your case to a tax conciliator — an impartial official who can help mediate the dispute.

To do so, you must submit a written request explaining:

The nature of the dispute (e.g., income tax adjustment, property tax error, refusal of exemption),
The steps you have already taken (e.g., claim submitted to DIL),
The response you received, and
The specific outcome or resolution you are requesting.

Include copies of all relevant documents: tax notices, previous correspondence, evidence supporting your position.

The conciliator will examine your file, consult the tax authority if needed, and may propose a solution within a reasonable timeframe. While their opinion is not legally binding, it is highly respected and can result in a reassessment or amicable settlement.
You can reach out to the conciliator through:

The DIL office that handled your original complaint,
The provincial ombudsman or mediation desk (if applicable), or
A dedicated administrative appeal address (check with your DIL center).

To file a tax appeal:

Submit a formal written claim to DIL within the legal deadline (usually 90 days after receiving your tax notice or decision).
If your claim is rejected or no response is received, you may escalate by:
- Requesting an internal review or reconsideration,
- Filing an administrative appeal to the Conciliator,
- Filing a judicial appeal before the Administrative Tribunal.

In all cases, keep detailed records of your correspondence, and seek legal or fiscal advice when needed.

Yes. After receiving a decision denying your claim, you generally have two months to file an appeal with the appropriate body — whether that is the Tax Conciliator or a tax court.
If you receive no response to your original complaint within 90 days, you may treat the silence as a rejection and proceed with an appeal.

Make sure your appeal clearly outlines the facts, legal basis, and the solution you are requesting. Missing the deadline may forfeit your rights to contest.

Absolutely. If your case is complex or involves large sums, hiring a lawyer, tax advisor, or accountant can be highly beneficial. They can help:

Analyze the merits of your case,
Draft stronger arguments supported by fiscal law,
Represent you in meetings with DIL or before a judge.

You are also entitled to request a translator if needed for better understanding of procedures or documents.—

Yes, under certain conditions, you may request a suspension of payment (known as a “stay of execution”) while your appeal is under review. This avoids financial strain while awaiting a final ruling. However:

Your request must be formally submitted with your appeal,
You may need to provide a guarantee (such as a bond or bank deposit),
The suspension only applies to the disputed amount, not unrelated taxes.

The DIL reserves the right to refuse suspension if they consider the request unjustified or the risk of non-payment too high.

If your appeal is accepted:

The tax authority will cancel or adjust the incorrect tax assessment,
You may receive a refund of overpaid taxes,
Penalties and interest might also be waived or reduced.

You will be informed of the decision in writing and may not need to take further action unless additional documents are requested.

If the appeal is denied, you may still pursue further remedies in court depending on the nature of the dispute and legal grounds available.

If your tax claim has been rejected by the Lualaba Tax Directorate (DIL) and you wish to pursue legal action, your next step is to file a petition with the Administrative Court. This court handles disputes related to public administration, including tax matters.

To proceed:

You must submit a written and signed request addressed to the clerk of the Administrative Court located in the competent jurisdiction (typically Kolwezi).
Your application must detail the facts, legal arguments, and evidence supporting your case.
Attach a copy of the DIL’s rejection decision, your original claim, and all supporting documents (receipts, notices, tax records).
If applicable, indicate whether you are requesting a suspension of collection while awaiting judgment.

It is advisable to consult a lawyer or legal advisor to ensure your submission is complete and valid. Legal aid may be available in some cases.

If the tax issue involves a private dispute (such as civil liability, contract breach, or fraud) rather than public administrative matters, the competent court may be the Judicial Court (also known as the civil or commercial court).

In this case:

File a civil lawsuit through the court registry with jurisdiction over your residence or the tax authority involved.
Your claim must specify the nature of the dispute, supporting facts, and the relief you are seeking (e.g., reversal of a seizure, compensation, or annulment of tax enforcement).
You may be required to appear at a preliminary hearing, submit written briefs, and follow civil procedure rules.

The Judicial Court is not the primary venue for tax disputes, so make sure the matter does not fall under the jurisdiction of the Administrative Court before proceeding.

The deadline to file a case depends on the nature of your dispute and the response from the DIL:

If you received an explicit rejection (a formal response), you generally have two months from the date of notification to bring your case to the appropriate court.
If you received no response within the legal period (typically 90 days), the silence may constitute an implicit rejection, and the same two-month limit applies from the end of that period.

The time limit is counted in calendar days, including weekends and holidays, unless the final day falls on a non-working day—in which case it is extended to the next business day.

Failing to act within the allowed timeframe may result in the court declining to hear your case for being out of time.

The term “condemnation to bear court costs” (also known as “costs award” or “being condemned to pay costs”) refers to a court ruling that requires the losing party to pay some or all legal costs incurred by the winning party.

These may include:

Filing and registry fees,
Expertise and assessment costs,
Service and notification fees,
Attorney fees, if provided for under local rules.

In tax matters, if the court considers your action to be abusive, unfounded, or frivolous, you may be ordered to cover the costs borne by the DIL or another party involved. Conversely, if you win, you may request that the DIL pay your legal fees.

Always keep all receipts and expense records for possible reimbursement or presentation to the court.

If the Judicial Court issues a decision that you disagree with, you have the right to appeal to a higher court, usually the Court of Appeal in your region.

To appeal:

File a notice of appeal within the statutory timeframe (usually 30 days from the date of judgment).
You must present the grounds for appeal, highlighting errors in law or procedure made by the initial court.
You may be required to submit new arguments or evidence and to attend a hearing.

Keep in mind:

An appeal does not automatically suspend enforcement of the lower court’s decision unless explicitly requested and granted.
The appellate court may confirm, reverse, or modify the judgment.

It is highly recommended to be represented by a licensed lawyer during the appeal process, given the complexity of procedural requirements.

If you believe that a fine or penalty imposed on you is incorrect, excessive, or unjustified, the first step is to formally contest it through an administrative dispute procedure. This involves filing a written objection (known as a “réclamation”) with the tax office that issued the notice. In your objection, you must clearly state the reasons you are disputing the fine or penalty and provide any supporting evidence—such as receipts, declarations, or relevant correspondence—that may help your case.

The objection must be submitted within the legal deadline, which in most cases is 30 days from the date the fine or penalty was notified to you. Failing to act within this period may result in your right to dispute the fine being forfeited.

To file your objection, you must submit a formal written request addressed to the Head of the relevant Tax Office (Chef de Centre des Impôts) in your area—such as the Division des Impôts du Lualaba if you reside in this province.

You may submit your objection:

In person, by delivering it directly to the front desk of the relevant office, where a copy will be stamped to acknowledge receipt;
By post, preferably with a delivery confirmation;
Or, if permitted by the administration, electronically through the official email or portal of the tax authority.

Make sure your objection includes:

Your full name and tax identification number (NIF)
Reference number of the fine or penalty
Date of notification
Grounds for dispute
Supporting documents
Your signature and contact information

Once your objection is submitted and registered, the tax administration is required to review your file and issue a response, either by confirming, reducing, or canceling the fine or penalty.

In Lualaba, the tax authority must respond within a maximum of 6 months from the date your objection was received. If no decision is made within this period, your objection is considered implicitly rejected, which means you may then escalate the matter to the Administrative Tribunal (Tribunal Administratif) for judicial review.

In some cases, the tax office may invite you for a hearing to clarify the facts or request additional documentation. Cooperating during this process improves your chances of a favorable outcome.

Yes, it is recommended that you continue to comply with all your other tax obligations while your dispute is under review. Filing returns and paying any non-disputed taxes helps demonstrate your good faith and can be favorable in the resolution of your objection.

However, you are not required to pay the disputed fine or penalty until a final decision is issued. If the fine is eventually upheld, interest may still accrue from the original due date—unless the administration decides otherwise.

Yes, in fact, an amicable settlement (règlement à l’amiable) is often encouraged in the DRC’s tax administration system. If your objection is well-founded and reasonable, the tax office may offer a compromise solution—for example, by reducing the penalty amount or granting a grace period for payment.

If you believe your case is strong, you may request a conciliation meeting with a senior tax official or mediation through the Direction Provinciale des Impôts du Lualaba. Engaging in constructive dialogue and showing willingness to comply can lead to a resolution without court proceedings.

If your objection is explicitly or implicitly rejected, you have the right to file an appeal before the Administrative Tribunal (Tribunal Administratif) within the legal time frame (generally 60 days after receiving the rejection or after the 6-month review period has passed without a response).

Before initiating this judicial step, it is advisable to consult a tax advisor or legal professional who is familiar with tax law in the Democratic Republic of Congo, particularly if the amount involved is significant or the case is complex.

No, filing a good-faith dispute will not expose you to additional penalties. The right to challenge an administrative decision is protected by law, and the tax authority cannot retaliate or impose further sanctions solely because you exercised this right.

However, if your objection is deemed abusive or made in bad faith (e.g., submitting false information or using delaying tactics), the administration may impose penalties for obstructing tax procedures.

Yes. In several cases, fines or penalties may be canceled:

If they were issued in error, such as due to incorrect tax assessment or a clerical mistake;
If you can demonstrate that you fulfilled your obligations on time, and the penalty was issued despite your compliance;
Or if you can prove force majeure, such as illness, disaster, or technical failure that prevented you from meeting deadlines.

You must provide adequate documentation to support your claim. If accepted, the fine may be completely waived.

Yes. If you’re unsure how to proceed, you can seek help from:

Taxpayer assistance units within your local tax office;
Legal aid clinics, often operated by NGOs or university law faculties;
Licensed tax advisors or lawyers familiar with Congolese tax law;
Or a community tax liaison officer, if your area has one.

Some services may be free or offered at a reduced cost depending on your income level.

Yes, if you are experiencing financial hardship and are unable to pay your taxes by the due date, you can formally request a payment extension or a payment plan from your local tax office (e.g., the Division des Impôts du Lualaba).

This request must be made in writing, explaining the reasons for your difficulty, your current financial situation, and your proposed repayment schedule (e.g., full payment in 30 days, or in several monthly installments). Supporting documents—such as proof of income loss, medical expenses, or separation—will strengthen your case.

The tax administration will evaluate your request based on the seriousness of your situation, your past compliance, and your willingness to cooperate. If approved, you will be granted additional time to pay without immediate enforcement actions.

Yes, if you are already enrolled in a monthly installment plan for property tax, housing tax, or any other tax obligation, and are facing temporary financial difficulties, you may request a temporary suspension or rescheduling of your next payment.

Contact your tax office immediately before the due date. Provide written justification and, if possible, propose an updated payment schedule. In many cases, tax agents are willing to negotiate flexible solutions to avoid accumulation of penalties and maintain a record of voluntary compliance.

If your request for a payment extension or installment plan has been denied, you still have several options:

Appeal the decision, if you believe your request was unjustly rejected or not properly considered;
Resubmit your request with additional documents or a more realistic payment proposal;
Seek mediation through higher levels of the tax administration;
Or, as a last resort, consider filing a request for partial or full tax remission if your situation has worsened.

It is important to act quickly to avoid enforcement actions such as asset seizure or wage garnishment.

In most cases, interest for late payment may still apply during the extended payment period, even if your request for a delay is approved. However, penalties for failure to pay on time (such as surcharges) can sometimes be waived or reduced depending on your situation and the goodwill shown in your request.

Always ask whether penalty relief or interest reduction is available in your case when negotiating a payment plan.

Yes, even after receiving a reminder or enforcement warning, you can still contact the tax administration to request a payment arrangement. Doing so quickly—before legal recovery procedures are initiated—shows good faith and may prevent more serious consequences.

Your request must include a realistic proposal (e.g., monthly installments) and documentation proving that you are unable to pay the full amount at once but are willing to comply gradually.

Yes. In cases of divorce, separation, or relationship breakdown, you may be eligible to request a division of tax responsibility, especially for jointly filed tax obligations.

You should immediately inform your local tax office of your situation and request to be assessed separately. If the debt is significant, you may also apply for an individual payment plan based on your personal financial situation—not that of your former partner.

Attach a copy of the court judgment or separation agreement to support your request.

If you are facing absolute financial distress—due to serious illness, job loss, or other uncontrollable events—you can apply for a remission or cancellation of part or all of your tax debt on compassionate grounds. This is known as a gracious remission (remise gracieuse).

Your written request must describe your situation in detail and include proof (e.g., medical certificates, bank statements, unemployment status). The tax office will assess whether recovery would cause you or your family significant harm and may reduce or cancel the amount owed.

Note: remission is a discretionary measure. It’s not automatic and depends on the evidence provided and the goodwill demonstrated.

To avoid being overwhelmed by large tax bills, you can request to switch to a monthly installment system for eligible taxes, such as personal income tax or property tax. This spreads your annual obligation over 12 smaller payments, making it easier to manage within your household budget.

To enroll, contact your local tax office and request a monthly payment agreement. It’s best to apply early in the fiscal year so that the plan covers your full obligation.

Staying on track with installments can help you avoid penalties and improve your taxpayer record.

A request for tax remission must be submitted in writing to the local tax authority that issued the bill. Clearly explain your financial hardship, the amount you are requesting to be waived, and the reasons why you are unable to pay.

Attach all necessary supporting documents: medical records, income loss, family expenses, court judgments, etc. Your request will be reviewed based on your good faith, the severity of your situation, and your past behavior as a taxpayer.

If approved, your tax burden may be partially or entirely lifted. In some cases, only penalties and interest may be waived, while the principal tax remains due.

A third-party garnishment order (known in French as a “saisie administrative à tiers détenteur”) is a legal action initiated by the tax authority to collect unpaid taxes or fines. When you do not pay your tax debt after multiple reminders, the tax administration may instruct a third party who holds or owes you money—such as your bank, employer, or a client—to seize all or part of the amount you owe and send it directly to the government.

This action is usually taken without prior court approval but follows strict legal procedures. You will receive a formal notice informing you of the amount due and the third party involved. From that point, the third party becomes legally obligated to comply, and funds may be frozen or redirected.

To stop the garnishment, you must act quickly and constructively. You have several options, depending on your situation:

Pay the debt in full, including any penalties and interest, which will automatically cancel the garnishment;
Negotiate a payment plan with the tax office, explaining your financial hardship and proposing an installment schedule. If accepted, the tax authority may suspend or cancel the garnishment;
Submit a formal objection, if you believe the garnishment is illegal, unjustified, or based on incorrect information. Your objection must be supported by documentation and filed promptly.

In all cases, contact your local tax office or the Division des Impôts du Lualaba immediately upon receiving the notice.

When your bank receives a garnishment order from the tax authority, it is required to freeze the amount specified in the order, up to the total available balance in your account. However, in practice, not all of your funds can be seized without limitation.

According to general legal principles and in line with international standards:

A minimum balance necessary for basic living expenses should remain untouched, especially if your income is low;
Certain types of income (e.g., social benefits, disability allowances) may be protected from seizure, provided you can prove their origin.

To protect your essential funds, immediately notify the tax office and submit documentation proving the source and purpose of the funds. You may also ask your bank to temporarily lift the freeze on exempt amounts.

If your employer receives a garnishment order for unpaid taxes, a portion of your monthly salary will be withheld and transferred to the tax office. However, you are entitled to keep a minimum portion of your income, known as the “seizable portion” rule, designed to ensure your basic needs are covered.

The exact amount exempt from seizure depends on your:

Monthly income level
Number of dependents
Other legal obligations (e.g., alimony, loans)

Generally, only a percentage of your net salary may be seized. If the garnishment leaves you with insufficient income, you can request a reduction or suspension of the amount withheld by presenting a written request and supporting documents to the tax office.

In principle, certain social benefits and allowances are protected from seizure, especially if they are intended to cover basic living needs, such as:

Child support or family assistance
Disability benefits
Pensions under a minimum threshold

However, in practice, if these funds are deposited into your regular bank account and mixed with other income, it may be difficult for the bank to identify them as exempt. That’s why it is essential to:

Keep proof of the origin of your social benefits (e.g., payment slips, government letters);
Inform your bank and tax office immediately, and provide documentation to prevent or reverse the seizure of exempt funds.

Yes, even after a garnishment notice has been issued, you can still request a payment plan or a suspension of enforcement due to financial hardship. Contact the tax office that issued the garnishment and submit a written request with:

A clear explanation of your situation
A proposed payment schedule
Supporting documents such as income statements, medical bills, or family expenses

If your request is considered reasonable and made in good faith, the administration may suspend or reduce the garnishment while you repay your debt in installments. This approach shows cooperation and may help you avoid further penalties.

If you believe the garnishment is illegal, excessive, or based on incorrect information, you have the right to file a formal objection with the tax authority. Your objection should include:

Your full identification (name, NIF, contact details)
The reference of the garnishment notice
The specific reasons for your objection (e.g., the amount is wrong, the debt is not yours, exempt funds were seized)
All relevant supporting documents

Submit your objection in writing to the tax office that issued the order. If the tax administration rejects your objection, you may appeal the decision before the Administrative Tribunal. During this process, it is strongly recommended to seek legal or financial advice.

Yes, as a taxpayer, you have the legal right to access your personal tax information held by the tax administration. This includes documents such as:

Your tax declarations and assessments,
Notices of payment or penalties,
Correspondence between you and the tax authority,
Records of audits or inspections.

To exercise this right, you must submit a formal request to your local tax office (e.g., the Division des Impôts du Lualaba), either in person or in writing. You may be asked to show proof of identity and, in some cases, fill out a standard request form.

You can typically view the documents on-site at the tax office or request copies, although fees may apply for document reproduction. It’s recommended to make an appointment in advance and specify exactly what records you’re looking for to speed up the process.

Generally, no—you cannot access another individual’s tax records without their explicit written consent. Property tax (taxe foncière) and housing tax (taxe d’habitation) records are considered confidential because they are tied to personal income, property ownership, and residency status.

However, under specific circumstances—such as inheritance cases, ongoing litigation, or when acting as a legal representative (e.g., notary, lawyer)—you may be granted limited access to a third party’s tax information, provided you submit appropriate supporting documentation and receive authorization from the tax authority.

Outside of these legal exceptions, all requests concerning someone else’s tax obligations will be denied to protect privacy and confidentiality.

No. A tax assessment notice (also known as a tax bill or notice of assessment) is a private and confidential document that may only be accessed by the individual concerned or their authorized legal representative.

If you need access to someone else’s assessment—for example, in the context of a property transaction, divorce, succession, or debt verification—you must obtain:

The written consent of the person concerned, or
A court order or administrative decision granting you access, or
Official authorization if acting in a professional legal capacity.

Requests submitted without proper justification or authority will be rejected in order to protect taxpayer privacy and comply with data protection regulations.

In some cases, yes. The ownership of real property is a matter of public record in the Democratic Republic of Congo and is usually registered through the Conservation des Titres Immobiliers (Land Registry Office), not directly through the tax office.

To obtain the name of the registered owner, you must submit a request to the local land registry service (often managed under the Ministry of Lands or Urban Planning). Some basic ownership information may be accessible to the public, particularly if you can demonstrate a legitimate interest—such as planning to purchase the property, verify claims, or protect your rights as a neighboring landholder.

The tax office itself may hold records related to property taxation, but it does not always handle ownership certification and cannot release such information without proper authority.

No, not unless you have a legal right or judicial mandate to do so. Property titles are legal documents that confirm ownership, boundaries, and other rights associated with real estate. They are highly confidential and are only accessible to:

The owner,
Their notary, lawyer, or authorized representative,
Individuals or institutions acting under court orders,
Buyers with consent during formal property transactions.

To request a copy, you must go through the Land Registry Office or public notary services, not the tax office. If you can prove a legal interest (such as creditor status, court judgment enforcement, or inheritance rights), you may be allowed to access or obtain a certified copy through official channels.

Yes, in certain circumstances. The mortgage status (hypothèque) or any legal encumbrance on real estate is often recorded in the Land Registry or Public Notary archives, and these records may be available for consultation if you have a legitimate reason.

For example, if you are:

A potential buyer seeking to verify that the property is not under mortgage,
A legal heir evaluating estate debts,
A creditor checking asset guarantees, you may be entitled to access this information.

However, these inquiries are not handled by the tax office. You will need to request this information from the Conservation des Titres Immobiliers or the Tribunal de Paix (Peace Court) where the property is registered. Be prepared to present a written request, identity documents, and—when required—proof of legal interest or power of attorney.

An unclaimed estate refers to the property and assets left behind by a deceased person who dies without legal heirs (children, spouse, parents, etc.) or without a valid will, and where no one has stepped forward to claim the inheritance. This can include:

Real estate (land, houses),
Bank accounts,
Personal belongings,
Business shares or movable property.

When an estate remains unclaimed for a certain period and no heir or representative initiates probate proceedings, it may be declared vacant (succession vacante). In such cases, the State—represented by the Public Trustee or the Tax Administration—may intervene to manage, protect, or eventually recover the property in the interest of the public treasury.

The following individuals or authorities may initiate steps concerning an unclaimed estate:

Close relatives or potential heirs who believe they are entitled to the inheritance but have not yet been recognized;
A neighbor, local authority, or notary who observes that a property has been left abandoned after the owner’s death;
Creditors of the deceased who are seeking to recover debts;
The tax administration or land registry authorities, if the property has tax arrears or is at risk of illegal occupation.

In any case, you must contact the Tribunal de Paix (Peace Court) or the local administration (commune or mairie) where the estate is located to formally report the case and trigger legal proceedings.

To take action concerning a potentially vacant or unclaimed estate, you must follow these steps:

File a formal report with the local authorities (commune, mayor’s office, or Peace Court) describing the situation and identifying the property or deceased individual.
Provide supporting documents, if available—such as the death certificate, national ID number of the deceased, location of the property, or evidence of abandonment.
Publish a public notice (via local media or municipal bulletin) inviting possible heirs to come forward within a legally defined period.
If no heirs are found, the estate may be declared vacant by the court, and temporarily entrusted to a public curator, notary, or tax official for administration.

These procedures ensure that the property is protected, maintained, and eventually assigned to the rightful party or to the State.

No, unless you are a legal heir, legatee under a valid will, or a creditor with provable rights. Simply occupying or maintaining a deceased person’s property does not give you ownership rights under Congolese law.

However, if you have a legitimate interest (e.g., you were a close caretaker, had a cohabitation agreement, or hold a debt), you may:

File a petition with the court to assert your interest,
Be appointed as a temporary administrator to manage the estate during investigation,
Or be allowed to recover what is owed to you from the estate’s value.

Any fraudulent occupation or attempt to seize unclaimed property without legal authorization is punishable by law.

There is no universally fixed time period, but courts typically wait several months (often 6 to 12 months) after death before declaring an estate vacant—especially if no heirs come forward despite public notices or official searches.

In urgent cases (e.g., properties at risk of destruction, seizure, or fraud), the tax authority or a judge may initiate earlier measures to secure the estate. Once declared vacant, it enters into judicial administration, and steps are taken to either:

Locate heirs through public notices and legal research,
Or liquidate and assign the estate to the State’s domain if no heirs are found.

In the Democratic Republic of Congo, particularly in Lualaba Province, the tax administration plays a key role in:

Identifying unclaimed estates, especially those with unpaid land taxes or utility charges;
Temporarily administering properties that are vacant or at risk of illegal use;
Ensuring that any potential transfer of assets is done legally and transparently;
Initiating recovery of tax debts owed by the deceased before any distribution of assets.

In some cases, the Direction Provinciale des Impôts may act as a reporting party or refer the matter to a judge when appropriate.

Yes, if you later prove your status as a legitimate heir, you may petition the court to recover the estate or its proceeds, even after it has been administered by the State or sold.

To do so, you must:

Present legal proof of your relationship to the deceased (birth certificates, family books, notarized affidavits),
Show that you were unaware of the death or administrative procedure,
File your claim within the time limits prescribed by law (which may vary by province).

If successful, you may receive full or partial restitution of the estate, depending on the situation and whether assets have already been liquidated.

You should not occupy, lease, or make structural changes to property from an unclaimed estate without legal authorization. Doing so may expose you to charges of illegal occupation or misuse of public property.

However, if you are acting in good faith—for example, as a neighbor protecting the site, or you’ve been unofficially maintaining it to prevent theft or vandalism—you may:

Inform local authorities of your actions,
Request to be appointed as a temporary guardian or caretaker,
Or receive official permission to maintain the property pending legal resolution.

You will have no ownership rights unless recognized by a court or through legal succession.

No, absolutely not. If you have just discovered that the estate of a deceased relative has been declared vacant and placed under the administration of the State, you still have the legal right to come forward and claim your inheritance, provided you can prove your relationship and your status as a rightful heir.

To do so, you must:

Contact the authority managing the estate (typically the Domain Administration, local tax office, or Peace Court),
Provide supporting documents such as birth certificates, marriage certificates, or legal proof of kinship,
File a formal request to be recognized as an heir.

There is usually a statutory period within which heirs may claim the estate after it has been declared vacant. Once this period expires, the State may begin liquidation or assignment of the assets to the public treasury. Therefore, it is essential to act promptly once you become aware of the situation.

Yes, the law allows for a curator (curateur à succession vacante) or public administrator to be appointed within the first six months following the death, especially in cases where:

The estate is at risk of deterioration, theft, or illegal occupation,
There is no known or available heir to protect or manage the property,
There are unpaid debts or tax obligations associated with the estate.

Early appointment of a curator is particularly common in urban areas like Kolwezi or Likasi, where unoccupied properties can quickly become targets for encroachment or vandalism. The appointment is usually made by the Peace Court, following a report from the local tax office, the commune, or a third party.

There is no fixed duration for handling a vacant estate. The process depends on several factors, including:

The complexity of the estate (number of assets, legal disputes, pending debts),
The availability of records and documentation,
The possibility of identifying and contacting potential heirs,
The cooperation of other public services, such as the land registry and the courts.

In practice, management of a vacant estate by the Domain Administration may take anywhere from several months to several years. During this period, the estate is either preserved, administered, or gradually liquidated, depending on legal authorizations and local procedures.

If you have an interest in a specific vacant estate (as a relative, creditor, neighbor, or legal professional), you can follow up on the case by:

Contacting the office or court responsible for administering the estate, usually the Peace Court or Division Provinciale des Impôts,
Providing details such as the full name of the deceased, address of the property, and date of death,
Submitting a written request for information.

While estate files are generally not public, if you can demonstrate a legitimate interest, you may be allowed to access limited information or receive updates on:

The appointment of a curator,
The publication of notices to heirs,
The current stage of inventory, valuation, or liquidation.

No, the management of a vacant estate by the public administration is not entirely free. While the initial procedure of declaring an estate vacant may not involve direct fees for the heirs, the following costs may be incurred:

Administrative expenses related to inventory, security, and property maintenance,
Fees for legal publication of notices or court decisions,
Notary or curator fees if appointed to manage the estate.

These costs are typically deducted from the estate itself before any assets are distributed or returned to heirs. If you eventually claim the estate and are recognized as an heir, you may receive the remaining assets after deduction of these expenses.

The terms are often used interchangeably, but there is a legal distinction:

A vacant estate (succession vacante) refers to a situation where no heir has come forward yet, or the rightful heirs are unknown or unavailable. The State acts as a temporary administrator, preserving the estate while searching for potential heirs.
An escheated estate (succession en déshérence) occurs when no legal heir exists at all, or all heirs have renounced their rights. In this case, the State permanently absorbs the estate into its public domain. The property becomes State-owned, and the inheritance process is closed.

In the DRC, these two phases may be part of the same process: an estate can start as vacant, and if no heir claims it within a certain time, it is considered escheated.

While this notion is more associated with European contexts like France—where escheated estates can be used to support cultural heritage projects or historical conservation—the principle can apply in the DRC as well, particularly when:

Historic buildings are preserved rather than sold,
Land is repurposed for public infrastructure or education,
Cultural artifacts found in unclaimed estates are placed in museums or archives.

In the DRC, especially in provinces like Lualaba, local authorities may consider using unclaimed estate resources to support community development or protect environmental or historical sites—but this depends on policies adopted at the provincial or national level.

No, not automatically. While the renunciation of inheritance by all legal heirs is a strong indicator that the estate is at risk of abandonment, it does not trigger automatic management by the State. A judicial decision is required to formally declare the estate as vacant and to appoint a curator (public administrator or notary) responsible for managing it.

Once all heirs have officially renounced the estate in writing—usually through a court or a notary—the matter must be referred to the Peace Court or the relevant civil jurisdiction, which will:

Formally declare the estate vacant,
Designate an authorized public body or individual to act as curator,
Begin the inventory, protection, and eventual liquidation of the estate.

In Lualaba Province, the curator is often appointed from within the local tax authority, the Domain Service, or a recognized legal officer.

Once you have legally renounced a succession, you are no longer liable for the debts of the deceased. If creditors continue to approach you:

Make sure your renunciation has been properly registered with the court or the notary;
Provide creditors with a copy of your official renunciation;
Refer them to the curator or judge in charge of the estate, if one has been appointed.

In the DRC, heirs who renounce their inheritance cannot be held responsible for personal debts of the deceased unless they previously took possession of part of the estate or failed to follow proper legal procedure. If the harassment continues, you may seek protection through the Peace Court or request legal assistance.

Yes, provided that the estate or part of the estate is located in the Democratic Republic of Congo, particularly in the jurisdiction of the court or administration handling the matter. The location of the deceased’s domicile or nationality does not prevent the appointment of a curator in the DRC, especially if:

The deceased owned real estate, land, or assets in the country,
The estate has been abandoned or left unmanaged after the person’s death,
No heirs have come forward locally.

In such cases, the court may appoint a local curator—often from the Domain Administration or a designated notary—to manage, secure, and eventually transfer or liquidate the estate. The process may also involve international cooperation if assets exist in multiple countries.

There is no legal requirement to hire a genealogist or notary before filing a request with the court to appoint a curator, but doing so may strengthen your case. Before declaring a succession vacant, the court must be satisfied that:

Reasonable steps have been taken to identify or contact potential heirs,
There is no existing will, family agreement, or claim from known relatives,
The estate is at risk (abandonment, theft, decay, or dispute).

In complex cases—such as those involving extensive property, disputed ownership, or large debts—consulting a notary or legal advisor is highly recommended. They can help document the absence of heirs and prepare a legally sound petition. A genealogist may be useful when the family tree is unclear or international connections are suspected.

To confirm that a vacant estate is under official management, you can take the following steps:

Contact the Peace Court or civil court in the jurisdiction where the deceased resided or owned property. They keep records of rulings declaring estates vacant and curator appointments.
Reach out to the Domain Administration (Direction du Domaine or Division des Impôts), especially in Lualaba Province. They maintain a list of ongoing succession files and curatorships.
Request a copy of the court ruling or official notice appointing the curator.
If public notices were issued, check local gazettes or legal publications, which often contain announcements of succession proceedings.

If no such appointment exists, and the estate appears unguarded or unmanaged, you may file a report or request the court to initiate proceedings. Acting proactively helps prevent fraud, illegal occupation, or property degradation.

Yes, a single heir has the right to initiate a claim for an estate that has been declared vacant and placed under the care of the State (often the Domain Administration). However, there are some important conditions to observe:

The heir must provide legal proof of their status, such as a birth certificate, family record, or judgment of inheritance.
If there are other heirs, they must eventually be involved in the process. The initial claim by one heir may trigger the reopening of succession proceedings, but distribution of assets will only be finalized once all rightful heirs have been identified and confirmed.
The court or administration may request that the claiming heir act through a notary or provide power of attorney from the others, especially if the estate is complex or the value is significant.

In summary, yes—you may act alone to open the process, but not to exclusively receive the estate, unless you are the sole heir or legally appointed representative of all others.

Not automatically. Once you are recognized as a legitimate heir by a competent court or authority, and the estate has been liquidated (if necessary), you may receive your share of the assets. However, several administrative and legal steps must take place before any transfer occurs:

The estate must be formally declared reopened if it had been under public administration;
All debts, administrative fees, and taxes related to the estate must be settled first;
If there are multiple heirs, the assets must be distributed according to succession laws, usually under the supervision of a notary or court-appointed administrator;
Once your portion is determined, you may provide your banking details (often through a notarized document or court file), and the funds will be released to you.

In the DRC, direct transfers from the Domain Administration are only made to verified beneficiaries, and in many cases, the use of a notarial or judicial channel is required to ensure transparency and avoid disputes.

Yes, in principle. If you formally accepted the inheritance within the legal time limit, you retain your rights as an heir—even if you attempt to claim your portion after the general prescription period has passed. However, several factors affect the validity of such a late claim:

You must prove that your initial acceptance of the succession was done legally and within the proper timeframe (usually through a registered declaration or court record).
You must also explain why the claim was delayed—for example, administrative delays, pending disputes, or your absence from the country.
If the estate has already been liquidated or transferred to the State, you may still file a petition for restitution, but you will need to act quickly and provide sufficient documentation.

In some cases, the court may reopen the file, provided that your rights were not expressly extinguished and the public administration has not yet sold or permanently reassigned the estate. It’s advisable to act through a lawyer or notary to formally reassert your rights.

If the State has already liquidated or sold the property, and you can prove that you were a legitimate heir whose rights were overlooked, you may have the right to financial compensation.

In the DRC, this is often handled through:

A petition to the administrative authority (e.g., the Domain Administration or Ministry of Finance),
Or an appeal before the competent court, requesting recognition and compensation.

In most cases, the court will assess:

Whether the sale was conducted in good faith and in accordance with the law,
Whether your heirship was known, ignored, or truly undiscoverable at the time,
What portion of the estate you would have been entitled to.

If your claim is successful, the State may be ordered to compensate you proportionally, based on the net proceeds of the estate after deductions.

Yes. Just like in any standard succession, taxes and administrative fees apply when an heir claims property or funds from an estate—especially one that has passed through public administration.

These may include:

Succession duties, depending on the value and nature of the property,
Court fees or notarial charges for reopening or verifying the succession,
Management costs incurred by the curator or Domain Administration (e.g., security, valuation, maintenance),
Transfer taxes if real estate is involved.

Before any distribution is made, these charges are typically deducted from the estate, or may need to be paid upfront or deducted from your portion as an heir.

When a tenant dies and no heir or representative comes forward to manage their affairs, the property they occupied becomes part of their estate. If the estate is declared vacant, landlords are not automatically entitled to enter, clear, or lease the premises. However, you do have legal options:

Notify the local administrative authority (commune, mayor’s office) or the Peace Court, reporting the death and the abandonment of the rental.
Request that the estate be officially declared vacant, if it has not already been.
Petition the court for authorization to:
- Repossess the premises;
- Remove or store the deceased’s belongings under inventory;
- Recover unpaid rent through the estate (if funds exist).

In some cases, a temporary administrator (such as the Domain Administration or a notary) may be appointed to handle the estate, including making arrangements with landlords. Do not take unilateral action such as changing locks or disposing of personal property—doing so could expose you to legal liability.

If a property involved in a vacant estate causes damage to neighboring homes (such as water leaks, collapsed roofs, or fire hazards), you should immediately:

Report the issue to local authorities, such as the municipal services, peace court, or Division des Impôts;
Indicate that the property belongs to a deceased individual with no known heirs;
Provide photographs or documentation if the damage is ongoing or worsening.

If the estate has already been declared vacant, it may be under the care of the Domain Administration or a court-appointed curator, who has the authority to intervene and carry out repairs. If no curator is yet assigned, your complaint may trigger the formal opening of a succession process or emergency intervention for public safety.

In some cases, your own insurance provider may also need to file a claim against the vacant estate. Acting quickly helps avoid further losses and may protect your legal rights.

Unauthorized occupation (“squatting”) of property belonging to a vacant estate is a real concern. If you suspect illegal activity or deterioration of the property, you should:

Contact local authorities immediately, such as the police, commune, or peace court;
Inform them that the property is linked to a vacant estate, and provide a copy or reference of the published notice if available;
Submit any supporting evidence (photos, eyewitness reports, videos, etc.);
Request protective measures, such as the sealing of the property or appointment of a temporary caretaker.

If the Domain Administration or another public body has been appointed to manage the estate, they are responsible for securing it. In some areas, neighbors may be called upon to act as informal guardians, but only under proper authorization.

Prompt action can prevent vandalism, loss of property value, and legal complications during the estate’s liquidation.

If you have legally renounced a succession, you are no longer authorized to manage or dispose of the deceased’s assets—including vehicles, bank accounts, furniture, or documents. However, as someone aware of the existence of such assets, you should:

Inform the local tax office, Domain Administration, or peace court that the succession is potentially vacant;
Provide a list or location of known assets (e.g., vehicle registration details, bank branch, safe deposit box, etc.);
Secure movable property temporarily (e.g., lock the car or store keys) only to prevent loss or theft, not for personal use;
Avoid withdrawing or moving funds from accounts—this may be interpreted as acceptance of the inheritance, even if unintentional.

Once the estate is declared vacant, a public administrator will be appointed to inventory, secure, and eventually liquidate the assets. You may be asked to give a statement or return keys and documents to the court.

No, not immediately. When a property is owned in joint tenancy (indivision) and one co-owner dies, their share becomes part of their estate, which must be transferred to heirs or managed by the State if declared vacant.

If the co-owner’s succession has been:

Opened and administered, you must request the intervention of the curator or notary to represent the deceased’s interest in the sale;
Declared vacant and under State management, you can petition the court for authorization to sell the property, with the Domain Administration representing the co-owner’s share;
Still pending, you must wait for legal clarification before proceeding.

In all cases, you cannot sell the entire property unilaterally. You may request a partition of the property (if possible) or sale under judicial supervision. A notary or lawyer can guide you through the correct procedure.

Individual

Taxes & Life Events for Private Individuals

This FAQ provides general guidance. Always confirm current rules with the Direction Générale des Impôts or a qualified tax professional in the DRC.

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

2. Birth or Adoption of a Child

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Individual

Taxes & Life Events for Private Individuals

This FAQ provides general guidance. Always confirm current rules with the Direction Générale des Impôts or a qualified tax professional in the DRC.

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

2. Birth or Adoption of a Child

3. Separation, Divorce, or End of Civil Union

4. Death of a Spouse or Partner

General Notes:

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