International

Understand tax rules for residents, non-residents, and global businesses

Whether you are a resident with foreign interests, a non-resident with ties to the DRC, or an international business operating locally, this section provides guidance on taxation, declarations, and rights under international agreements.

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

Your tax status in DRC depends mainly on your residency status. You are considered a resident if:

You have your main home (domicile) in DRC.
You stay in DRC for more than 183 days within a calendar year.
Your principal economic interests (such as employment, business, or investments) are located in DRC.

As a resident, you are subject to tax on your worldwide income. As a non-resident, you are only taxed on income sourced in DRC.

As a resident, the following income is subject to tax:

Salaries and wages, whether paid in DRC or abroad.
Business or professional income.
Rental income from properties in DRC or overseas.
Investment income such as dividends, interest, or capital gains.
Pensions or retirement benefits.

It’s essential to declare all relevant income, even if received outside DRC, to avoid penalties.

Returning Congolese nationals may benefit from certain customs or import duty exemptions when bringing personal belongings, vehicles, or household goods, provided:

The items have been used for at least six months abroad.
They are declared and cleared through customs upon arrival.
The returnee registers as a resident and complies with local procedures.

However, on the income tax side, there is no automatic tax exemption for returning nationals. You will be taxed as a resident on income earned after your return.

As a foreign national employed or conducting business in DRC, you will typically be subject to:

Personal income tax (Impôt professionnel sur les rémunérations, IPR) on your salaries or fees.
Social security contributions (if enrolled).
Possible municipal or provincial taxes, depending on where you live or work.

Employers usually withhold income tax at source. If you are self-employed or a consultant, you may need to file individual declarations and make periodic payments.

Yes, for residents, worldwide income is taxable. However, DRC does not apply a wealth tax, and foreign assets are not taxed simply for being held, though income generated by them (like interest or dividends) must be declared.

There are currently no automatic foreign asset reporting requirements, but tax authorities may request information in specific cases.

Currently, DRC has limited double taxation agreements (DTAs), primarily with a few African countries. This means:

Income may be taxed both in DRC and abroad.
You should check if your country of origin has a DTA with DRC to benefit from credits or exemptions.
If no DTA applies, you may be eligible for foreign tax credits under DRC domestic law to offset taxes paid abroad.

It is advisable to consult a tax advisor for complex situations.

Register with the local tax authority or provincial tax office.
Obtain a National Identification Number (NIF) if you do not have one.
Declare income, if any, starting from the date of arrival or return.
For businesses or professionals, register your activity and comply with VAT or other indirect tax rules.

Late registration or undeclared income can result in penalties.

Yes. Lualaba, being a mining-intensive region, has:

Additional local taxes or levies, especially if you work in or around mining zones.
Possible municipal taxes on businesses, property, or professional activities in cities like Kolwezi.
Environmental levies or community contributions, particularly for extractive sector professionals.

Even for individuals, it is useful to check with local municipal offices for any regional tax obligations.

If you are a foreigner living abroad with income from DRC but no local presence, you may be required to appoint a tax representative in DRC to handle filings and payments. For residents or returning nationals, you are generally responsible for your own tax affairs, though many choose to hire an accountant or tax advisor.

Passport and residency permits.
Employment contracts or business licenses.
Records of income and assets abroad (if relevant).
Customs declarations for personal goods.
Previous tax returns, if continuing income from abroad.

Preparing these in advance helps smoothen both customs and tax registration.

Before leaving DRC permanently, it’s essential to:

Notify the local or provincial tax authority of your departure.
Settle any outstanding income taxes, municipal taxes, or other liabilities.
File a final tax return covering the period from January 1 to your date of departure.
Declare any change of residence officially, providing the new country of residence.

Failing to do so can result in penalties or complications if you have assets, business interests, or future income sourced from DRC.

You generally cease to be considered a DRC tax resident when:

You no longer have a main home or habitual residence in DRC.
You no longer spend more than 183 days in DRC per calendar year.
Your center of economic interests shifts abroad.

Once non-resident status is confirmed, you are only taxed on income sourced from DRC (for example, property rentals, dividends from Congolese companies, or business income).

Yes, in many cases, individuals leaving DRC are expected to obtain a tax clearance certificate (attestation de quitus fiscal) confirming that they have no outstanding tax debts. This document may be required when:

Closing local bank accounts.
Exporting funds or assets abroad.
Terminating local employment contracts.
Settling customs formalities.

To obtain it, you need to apply to the local tax authority, submit your final tax return, and provide evidence of payment or settlement of liabilities.

As a non-resident, you will still be liable to pay tax on:

Rental income from DRC properties.
Dividends or interest from DRC sources.
Business income if you continue to operate a company in DRC.
Capital gains from the sale of Congolese assets.

These incomes are generally subject to withholding tax at source, and in some cases, you may need to appoint a local tax representative.

Update your tax status with the local authorities where the property is located.
Ensure rental income or other local income continues to be reported and taxed properly.
Consider hiring a local accountant or tax advisor to manage filings and compliance.
If you sell assets, be aware of capital gains tax rules applicable to non-residents.

Currently, DRC does not impose a formal exit tax on individuals leaving the country, unlike some jurisdictions. However, you are still required to settle:

All due taxes until the date of departure.
Any customs or export duties if you are moving personal belongings, vehicles, or valuables.
Fees related to the transfer of funds abroad, which may require documentation on the legal origin of the funds.

Yes. You should notify:

Your employer and social security authorities (if applicable).
Banks and financial institutions, especially if closing accounts or transferring funds.
Utility companies, landlords, or service providers.
Any professional or trade associations you are registered with.

These notifications help avoid administrative issues and ensure proper closure of contracts or accounts.

Inform the local immigration authority and check for any residency permit closure requirements.
Apply for a tax clearance certificate.
Coordinate with your employer for end-of-service benefits and final payroll taxes.
Handle the export declaration of personal goods, especially if you benefited from duty-free imports on arrival.

Yes, particularly for those involved in the mining sector or living in Kolwezi:

Check if any community development levies or environmental contributions linked to your activity are up to date.
If you own land or concessions, coordinate with provincial authorities for the transfer or continued management of those assets.
Municipal taxes (e.g., on professional premises, signage, local businesses) should be cleared before departure.

It is highly recommended, especially if:

You have significant income, property, or business ties in DRC.
You are part of a multinational group or have cross-border tax exposure.
You want to ensure proper tax residency transition and avoid future audits or claims.

A tax advisor can help with final declarations, planning for non-resident status, and managing ongoing obligations.

It depends on how you earn your DRC-source income:

Employed under contract: Personal income tax (IPR) on salaries is withheld at source by your employer via PAYE. Employees generally have no separate filing obligation and do not file individual returns.
Natural persons remunerated by a third party (without an employment contract): You must file a one-off annual recapitulative return by 30 March of the year following payment of the remuneration — the exact modalities and form are set by regulation.
Self-employed non-residents or consultants: You must register with the tax authority (Direction Générale des Impôts), obtain a Tax Identification Number (NIF), and submit the single annual return by 30 March, along with any tax due

The DRC uses a territorial tax system: both residents and non-residents are taxed only on income sourced in the DRC. Taxable DRC-source income includes:

Salaries and wages for work performed in the DRC.
Profits from a business or profession carried out in the DRC.
Rental income from properties located in the DRC.
Capital gains on the disposal of DRC assets.

No. Income realised outside the DRC by a non-resident is not subject to DRC tax, unless it is deemed to be sourced in the DRC under specific anti-avoidance rules.

Payments to non-residents may be taxed at source as follows:

Dividends: 10% or 20%
Interest: 0% or 20%
Royalties: 20%
Professional fees or service charges: 14% withholding at source on fees paid to non-resident individuals or entities.

Yes. Foreign employees seconded to the DRC on limited-term contracts often fall under the Impôt Exceptionnel sur la Rémunération des Expatriés (IERE):

Standard rate: 25% of gross remuneration.
Mining sector (first 10 years): 12.5%.

The DRC has entered into a limited number of Double Taxation Agreements (DTAs). Under these treaties:

Certain DRC-source incomes (e.g., dividends, interest, royalties) may be exempt or taxed at reduced rates in the DRC.
To claim treaty benefits, you must hold a valid certificate of residence from your home jurisdiction and follow the procedural requirements of the treaty.
Treaty relief is not automatic; proper documentation must be lodged with the DRC tax authorities.
Consult a local tax advisor to assess which treaty provisions apply to your circumstances.

To ensure full compliance:

Register and obtain a NIF with the Direction Générale des Impôts.
For employees: verify your employer withholds and remits PAYE by the 15th of the month following each salary payment.
For required filings: submit your annual recapitulative return by 30 March following the year of income payment.
Maintain records of all DRC-source income, taxes withheld, and any certificates of tax residence for treaty claims.
Seek professional advice: tax laws and administrative practices evolve; a qualified local advisor can help you navigate updates, penalties for late filing, and audit risks.

The DRC taxes income deriving from activities carried out on its territory, including dividends, interest, royalties and certain capital gains on assets located in the country. Gains on the disposal of shares or real estate may be treated either as ordinary business income or subject to withholding tax, depending on the transaction’s nature and the investor’s residency status

Dividends paid by DRC companies to residents and non-residents are subject to a 20 % withholding tax (WHT) on the gross amount paid. Under the Mining Code, dividends distributed by mining operators benefit from a reduced WHT rate of 10%.

Interest paid by DRC borrowers to resident or non-resident creditors is generally subject to a 20 % WHT on the gross interest amount . However, interest on foreign-currency loans contracted abroad by mining companies is fully exempt from WHT under the Mining Code.

Royalties (for use of intellectual or industrial property) paid to residents and non-residents are subject to a 20% WHT on the net royalty (tax base set at 70% of the invoiced amount). Certain double-taxation treaties may further reduce or eliminate this WHT under qualifying conditions.

Resident individuals: In practice, non-salary income—including capital gains on asset or share disposals—is not subject to the personal income tax (IPR).
Non-resident investors: Gains on transfers of shares in DRC companies are taxed at 20 % on the gain. Certain sector-specific transfers (e.g., oil-contract rights) may be taxed at preferential rates, such as 10 %.

Both residents and non-residents are taxed only on DRC-source income—foreign-source income is fully exempt. Withholding taxes on investment income are generally final: payers remit WHT to the tax authorities, and investors need not file additional personal income returns for passive investment income. Non-residents engaged in active business or consultancy in the DRC must obtain a Tax Identification Number (NIF) and file an annual summary return by 30 March following the year of payment.

The Investment Code guarantees freedom to transfer abroad dividends, interest and other investment earnings without quantitative restrictions. Outward remittances incur a 0.2 % exchange-control fee (minimum USD 1). Commercial banks handle foreign-currency transfers subject to Central Bank surveillance.

Yes. Investors whose projects are approved by ANAPI under the Investment Code benefit from customs and tax exemptions—such as corporate-income-tax holidays, property-tax waivers and import-duty relief on equipment—for 3–5 years depending on the economic region. The Mining Code also grants mining operators a 10 % WHT on dividends and exemption from WHT on certain interest payments during defined phases of their projects.

The DRC has effective treaties with Belgium and South Africa. These may reduce WHT on dividends, interest, royalties or service fees for investors who present a valid residence certificate and comply with treaty procedures. Treaty benefits must be formally claimed with the DRC tax authorities—they do not apply automatically.

NIF registration: All investors must hold a Tax Identification Number and quote it on relevant documents.
Withholding and remittance: Payers of investment income withhold the correct WHT and remit it by the 15th of the month following payment.
Documentation: Investors should obtain WHT certificates and retain them for audits.
Treaty relief and sector rates: Claiming reduced WHT requires filing supporting documents (residence certificates, ANAPI approval, Mining Code permits) with the Direction Générale des Impôts.
Active engagements: Non-residents conducting business must file the recapitulative return by 30 March, while purely passive investors typically face no further filing for withholding-taxed income.

As a non-resident owner, you must register your immovable property with the local land registry (“Conservateur des titres immobiliers”) and declare it annually to the provincial tax authority. All property holders—including non-residents—are required to file a declaration of their built and unbuilt properties by 1 February each year, listing the location, surface area and classification of each asset.

The impôt foncier is a flat annual tax levied on both built and unbuilt properties, calculated primarily on the surface area and the zoning classification of the locality. Rates vary by province and by type of property but are administered exclusively at the provincial level. The tax base is determined as of 1 January each year, and payment is due upon declaration by 1 February.

Rental income from buildings or land in the DRC is subject to a 22 % levy in many provinces (for example, in Kinshasa: a 20 % withholding by the tenant and a further 2 % paid by the landlord). The 20 % amount withheld by the tenant must be remitted within 10 days of each rental payment; the landlord’s 2 % contribution is paid alongside. Similar withholding mechanisms apply across other provinces, including Lualaba.

Transfers of immovable property trigger registration duties, consisting of:

Fixed fees for document processing and registration formalities.
Proportional duties, typically set at around 3 % of the officially appraised property value, plus any ancillary notarial or cadastral costs.

Exact rates—both fixed and proportional—are published in the relevant interministerial decree’s annexes and must be paid at the time of filing the transfer deed.

Yes. Gains realized on the sale of real estate by non-residents are subject to taxation under the impôts cédulaires, as business income when the sale price exceeds the acquisition cost (net of any fiscally recognized amortizations). The taxable gain is computed as the difference between sale proceeds and the adjusted acquisition value and must be declared and taxed in the year of disposal.

Obtain a Tax Identification Number (NIF): All non-resident individuals with DRC-sourced income or property must apply for a NIF within 15 days of first having tax obligations in the country and quote it on all tax filings and official documents.
Annual declarations: File the impôt foncier declaration by 1 February and remit any taxes due.
Withholding and remittance: If you rent out property, ensure tenants withhold and remit the 20 % rental tax within 10 days of payment.
Record-keeping: Maintain complete records of acquisition deeds, rental agreements, bank statements and tax certificates.
Local representation: While not always mandatory for property tax, you may appoint a local fiscal agent to handle filings, payments and correspondence with the tax authorities.

The DRC permits free transfer of rental revenues and net proceeds of property sales abroad, subject only to a 0.2 % foreign-exchange monitoring fee (minimum USD 1) levied by the Central Bank on all cross-border money transfers. Transfers above USD 10 000 must be processed through licensed commercial banks, and you should retain transfer receipts as proof for both exchange-control and tax-compliance purposes.

No. Under Congolese law, there is no estate duty or gift tax on transfers between individuals, whether residents or non-residents—even for large cash or in-kind donations. Donations of real estate must still be formalized by notarial deed and registered, but they do not trigger a separate gift-tax levy.

No. Charitable contributions or donations are not deductible from taxable income in the DRC, whether you are an individual or a corporate donor. Non-profit organisations issue receipts for their own record-keeping, but these do not confer tax relief to the donor under current tax rules.

To ensure legal validity and transparency, you should always:

Execute a written agreement detailing the donor, recipient, purpose, amount or nature of the gift, and any conditions.
Use a notary public for real-estate transfers: the donation deed must be notarized and then filed with the Conservateur des titres immobiliers.
Obtain receipts or acknowledgements for cash or movable-asset gifts, ideally on organisational letterhead for NGOs or via bank-stamped deposit slips.
Keep proof of the donor’s identity (passport or national ID) and bank details, to satisfy both tax authorities and banking compliance.

You have several secure options:

Bank wire transfers (USD, EUR, or CDF): use a reputable commercial bank with correspondent-bank relationships. Instruct the sending bank to specify the donation’s purpose and recipient’s NIF (Tax Identification Number).
Mobile-money platforms (e.g., M-Pesa, Orange Money, Airtel Money): convenient for smaller sums, especially in areas with strong mobile-money penetration.
Online payment services (e.g., Western Union, WorldRemit): allow diaspora donors to send funds directly into Congolese bank accounts or mobile-money wallets.
Cash or in-kind delivery through accredited courier services or diplomatic channels, with full documentation and recipient acknowledgements.

As donor: Non-residents are taxed only on DRC-source income; gifts are not treated as taxable income, so you have no tax-filing obligation in the DRC solely for making a gift.
As recipient: Gifts are not taxed, and no annual declaration is required just for receiving donations. However, if the donation generates income (e.g., you invest the funds and earn interest), that subsequent income may be subject to DRC tax rules.

To comply with anti-money-laundering (AML) and exchange-control regulations, both donor and recipient should:

Know Your Customer (KYC): banks will require certified copies of IDs, a description of the donation’s source, and the intended use of funds.
Provide tax-identification details: include the recipient’s NIF and any NGO registration number for institutional recipients.
Declare large transfers: while there is no quantitative limit on gifts, amounts exceeding USD 10,000 may trigger additional bank or Central Bank reporting.
Retain transaction records for at least five years, in case of audit by the Direction Générale des Impôts or financial-intelligence units.

For tax and regulatory purposes in the DRC, “foreign interests” include any assets, investments or income streams originating outside the national territory. Common examples are:

Financial assets: bank or brokerage accounts held abroad, dividends, interest, royalties.
Real estate: rental properties, undeveloped land or holiday homes outside the DRC.
Business holdings: equity stakes, directorships or profit-sharing arrangements in foreign companies.
Intellectual property: patents, trademarks or copyrights registered overseas.
Other income: pensions, trust distributions, capital gains on foreign securities, consultancy fees paid by a non-Congolese client.

Yes. Unlike non-residents (who are taxed only on DRC-source income), individuals who qualify as tax residents in the DRC are subject to personal income tax on their worldwide earnings. In practice:

Declare all foreign-sourced income on your annual personal tax return (Form B1).
Convert amounts into Congolese francs (CDF) using the official Central Bank exchange rate applicable on the date you actually received the funds or accrued the income.
Combine your domestic and foreign incomes to determine your total taxable base, and apply the progressive IRPP rates (ranging from 3 % up to 40 % on excess earnings).

When completing your annual return (due 30 April following the end of the tax year):

Use the designated schedules for each type of foreign income—dividends, interest, rental, capital gains, professional fees.
Attach supporting documents:
- Bank statements or dividend vouchers showing gross amounts received.
- Foreign tax certificates evidencing any withholding or income taxes paid abroad.
- Exchange-rate calculations translating foreign amounts into CDF.
Claim foreign tax credits: If you paid tax on that income in the source country, you can usually offset it against your DRC liability to avoid double taxation—up to the amount of DRC tax attributable to the same income.

The DRC’s foreign exchange regulations, administered by the Banque Centrale du Congo, impose:

Mandatory repatriation of export proceeds or foreign earnings within 90 days of receipt, unless you obtain a formal extension.
Use of commercial banks: Any cross-border remittance (in or out) above USD 10 000 must be processed through a licensed bank, which will report the transaction to the Central Bank.
Exchange-control fees: A 0.2 % levy (minimum USD 1) applies to outward transfers.
Declaration of offshore accounts: While there is no automatic exchange-control tax on balances held abroad, banks may require you to confirm the origin of funds and their intended use.

Failing to comply can lead to fines, blockage of transfers or administrative sanctions by the Central Bank.

The DRC has active treaties with a limited number of countries (e.g., Belgium, South Africa). Under these agreements:

Withholding-tax reductions: Dividends, interest or royalties paid from treaty partners may be taxed at lower source-country rates (often 10 % instead of 20 %).
Foreign tax credits: You may obtain official foreign-tax certificates and present them to the DRC tax office to reduce your domestic liability.
Procedural requirements: To benefit, you must file:
- A valid certificate of tax residence from the treaty jurisdiction.
- A formal request for treaty relief at the DGI branch where you file your return.

Always verify the precise articles of each treaty and meet the documentary deadlines.

Yes. In addition to declaring related income:

Real estate abroad must be listed in Annex III of your annual return, with:
- Address, acquisition date, original cost and current market value.
- Any rental income and expenses.
Shareholdings or directorships in foreign companies require you to:
- Disclose the company name, jurisdiction and your percentage interest.
- Submit copies of audited financial statements if your stake exceeds 10 %.

Provincial DGI offices (including Lualaba Province) may request supplementary schedules or proof of compliance with the partner country’s local laws.

To support your declarations and defend against audits, retain for five years:

Bank and investment statements showing transaction dates, currencies and amounts.
Certificates of foreign tax withheld (dividends, interest, royalties).
Contracts or agreements underpinning fees, royalties or profit-sharing.
Property deeds, rental agreements and related expense invoices for real estate abroad.
Exchange-rate calculation worksheets or bank confirmations.

Well-organized files streamline both your annual filing and any subsequent inquiries by the DGI or the Central Bank.

Failure to declare foreign income or observe exchange-control rules can trigger:

Interest on unpaid tax, at the statutory rate (currently 1 % per month).
Fines up to 50 % of the understated tax or unreported amounts.
Administrative sanctions: blocking of passport renewals, bank-account restrictions or seizure of assets.
Criminal prosecution in cases of intentional fraud or money-laundering, potentially leading to imprisonment.

Proactive voluntary disclosure of any omissions can mitigate penalties, especially if you correct errors before an audit.

Engage a specialist tax adviser: particularly one experienced in DRC-international tax matters.
Appoint a local fiscal representative: to handle filings at your provincial DGI office.
Automate record-keeping: use digital tools that track multi-currency transactions and generate compliant reports.
Stay informed: monitor updates from the DGI and the Central Bank, as tax and exchange regulations evolve.

By establishing robust processes and seeking expert guidance, you can manage your foreign interests in full compliance with DRC law and avoid costly surprises.

The Democratic Republic of the Congo applies a territorial tax system under which only income realized or deemed to be realized within the country is subject to DRC tax. Any income you earn from sources outside the DRC—whether salaries for work performed abroad, dividends from foreign corporations, interest on overseas bank accounts, capital gains on foreign assets, or royalties from intellectual property registered outside the country—is excluded from DRC taxable income and therefore not subject to personal income tax (IPR) or corporate income tax.

Foreign-source income encompasses all earnings arising from activities, assets or transactions located or performed outside the DRC. Typical examples include:

Employment income for services rendered wholly abroad.
Dividends distributed by non-DRC companies.
Interest on deposits, bonds or loans outside the DRC.
Capital gains realized on the sale of real estate or securities situated overseas.
Royalties derived from patents, trademarks or copyrights registered in other jurisdictions.
What matters is the geographical locus of the economic activity or asset, not necessarily where payment is made.

No. Since such incomes lie outside the DRC’s taxable base, you are not required to report them on your IPR declaration. The IPR return you file each year focuses exclusively on income sourced in the DRC—for example, local salaries, rental receipts from properties in the country, and business profits generated domestically.

Even though these incomes are not taxable, maintaining clear records can help you demonstrate their foreign nature in the event of an audit or query. You should keep, for at least five years:

Contracts or engagement letters specifying where services are performed.
Bank or brokerage statements showing credits from foreign sources.
Dividend and interest vouchers issued by overseas entities.
Invoices and receipts that detail the location of sales or services.
Exchange-rate evidence (bank confirmations or conversion worksheets) if funds were remitted via a DRC bank.

Generally, no—but two important caveats apply:

Permanent establishments: If you channel foreign-earned income through a DRC-based branch or fixed place of business, those profits may be reclassified as DRC-source and taxed accordingly.
Services invoiced abroad but effectively delivered in the DRC: Even if payment originates overseas, if the actual work or delivery occurs in DRC territory—such as consultancy performed locally—the income may be deemed DRC-source. Additionally, such payments, when routed through DRC banking channels, can attract a 14 % withholding tax on non-resident service providers.

No. Because the DRC does not impose tax on foreign-source income, there is no domestic tax liability against which to credit foreign withholding or income taxes. Any taxes you pay overseas remain solely for the jurisdiction in which they were due.

While foreign incomes themselves escape DRC income tax, exchange-control regulations still apply when you move funds in or out of the country. Key points include:

Repatriation requirement: Foreign earnings should be brought into the DRC via licensed banks within 90 days of receipt, unless you secure an official extension.
Reporting large transfers: Cross-border remittances greater than USD 10 000 must be processed through a recognized commercial bank, which will report the transaction to the Banque Centrale du Congo.
Monitoring fee: A 0.2 % levy (minimum USD 1) is charged on outward transfers.

Should the tax authorities determine that income you claimed as foreign-sourced is actually attributable to activities within the DRC, they may:

Recharacterize it as DRC-source and assess back taxes with interest.
Impose penalties up to 50 % of the understated tax.
Take administrative measures such as freezing accounts or blocking official documents.
Maintaining accurate records and seeking professional advice can help you avoid these consequences.

La République démocratique du Congo applique un système fiscal territorial : seuls les revenus réalisés ou réputés réalisés sur son sol sont soumis à l’impôt congolais. Tous les revenus que vous percevez hors du territoire national — salaires pour un travail effectué à l’étranger, dividendes de sociétés étrangères, intérêts sur comptes bancaires extérieurs, plus-values sur actifs hors RDC, redevances liées à la propriété intellectuelle enregistrée à l’étranger — sont exclus de l’assiette de l’impôt sur le revenu des personnes physiques (IRPP) et de l’impôt sur les sociétés.

Double taxation occurs when the same income is taxed twice by two jurisdictions. In the DRC context, this typically happens when:

DRC-source income (e.g. salary, dividends, professional fees) is taxed at source in the DRC, and
Your country of residence also taxes the same income under its worldwide‐income regime.
For example, under the DRC–South Africa treaty, a South African resident’s DRC-sourced earnings may still be taxed in South Africa unless relief is claimed.

The DRC has fully implemented treaties with South Africa and Belgium to prevent double taxation. Under these agreements:

Exemption method: Income taxable in one State (e.g. South Africa) is exempted in the other (the DRC).
Reduced withholding rates: Dividends, interest and royalties may attract lower DRC withholding‐tax rates for treaty residents.

To benefit from treaty relief (exemption or reduced rates), you generally must:

Obtain a tax‐residence certificate from your home‐jurisdiction tax authority.
Submit a formal request to the Direction Générale des Impôts (DGI) in the province where the income arises, attaching:
- Your tax‐residence certificate
- Documents evidencing the DRC-source income (contracts, invoices, payroll statements)
Ensure DRC withholding agents (employers or payers) apply the reduced rates or zero‐rate at the time of payment.

Consult your provincial DGI office for precise application forms and deadlines.

If there is no double‐taxation agreement, you cannot obtain relief in the DRC itself (DRC law provides no unilateral foreign‐tax credit). Instead:

Claim a foreign tax credit under your home‐country rules for the DRC tax paid on that income.
Compile tax certificates issued by DRC payers showing taxes withheld.

MAP is a dispute‐resolution mechanism under each DRC treaty that lets you ask the Competent Authorities of both States to resolve double‐tax issues:

Under the DRC–Belgium Treaty, see Article 24 (Mutual Agreement Procedure).
Under the DRC–South Africa Treaty, a similar provision exists (often Article 23).

Use MAP if you believe the DGI or your home tax authority has applied the treaty incorrectly—e.g., wrongly denying exemption or credit. Submit your case in writing to your home‐jurisdiction Competent Authority, which will liaise with the DGI on your behalf.

Keep copies of all DRC withholding‐tax certificates, treaty‐benefit applications, and tax‐residence proofs for at least five years.
Annual deadlines: DRC withholding agents must remit taxes and issue certificates by the 15th of the month following payment.
Treaty claims: Submit your relief request before or at the time of DRC withholding; late claims may be refused.
MAP cases: Treaties typically require filing within three years of the first tax assessment not in accordance with the treaty.

Direction Générale des Impôts (DGI) in Lualaba Province (or the province of income source) for local procedures.
A qualified DRC tax advisor for assistance with treaty applications and MAP submissions.
A tax professional in your home country to claim foreign‐tax credits and coordinate MAP interactions.

By proactively gathering the right documents, applying treaty provisions, and, if necessary, invoking MAP or home‐country credits, you can resolve most double‐taxation issues efficiently.

Yes. Any non-resident who carries on business activities in the DRC—whether through direct sales, service provision, contracting, or a permanent establishment—must register with the Congolese authorities. In practice this involves:

Obtaining a Registration Number (Registre du Commerce & Crédit Mobilier, RCCM) through the local Commercial Court or one-stop shop (guichet unique) in the province where you operate.
Applying for a Tax Identification Number (NIF) at the Direction Générale des Impôts (DGI) office, quoting your RCCM number.
Registering for Value-Added Tax (TVA) if your annual turnover from DRC operations exceeds the registration threshold (currently CDF 30 million).
Without these registrations, you risk administrative fines, closure orders, or even criminal proceedings for illegal commercial activity.

Several layers of taxation can affect non-resident businesses:

Corporate Income Tax (Impôt sur les Sociétés – IS) at a standard rate of 30% on net profits derived from DRC operations. Mining, forestry, or petroleum activities may benefit from sector-specific rates or holidays under their respective codes.
Value-Added Tax (TVA) at 16% (plus a 5.5% surcharge) on most goods and services unless exempt; VAT paid on inputs may be credited against VAT collected.
Withholding Taxes (WHT) on payments to non-residents: 14% on service fees (professional, technical or management charges), 20% on royalties, dividends and interest (subject to treaty relief), and specific rates for rent or commissions.
Stamp duties and registration fees on deeds, contracts, leases, and invoices (generally a few percent of the contract value).
Municipal taxes: local surcharges, business licences (patentes) and sectoral levies may apply at the provincial or city level (e.g., in Kolwezi).

Under Congolese tax law and most Double Taxation Agreements (DTAs), you have a permanent establishment if you maintain in the DRC:

A fixed place of business (office, workshop, branch).
A dependent agent with authority to conclude contracts on your behalf.
A construction, installation or assembly project exceeding 12 months.
If you meet any of these criteria, your DRC-source profits become taxable under corporate income tax rather than only via withholding taxes. Accurate analysis of your physical footprint and contractual arrangements is therefore crucial.

Non-resident enterprises with a permanent establishment or registration in the DRC must comply with regular reporting obligations:

Monthly or quarterly VAT returns detailing taxable sales, input credits and withholding taxes deducted.
Annual corporate income-tax return (Déclaration des Impôts sur les Sociétés) due by 30 June following the fiscal year-end, including audited financial statements.
Monthly payroll filings and social security contributions (INSS) if you employ staff.
Withholding-tax certificates: issue attestations to suppliers or service-providers (residents and non-residents) and retain proof of remittance to the DGI by the 15th of the following month.
Advance payments: pre-payments of corporate tax in September and December equal to 40% of the prior year’s liability, adjusted against the final tax due.

Both structures are possible, but they carry different implications:

Branch (Succursale): Simplified incorporation, but the branch’s profits and losses flow directly to the non-resident head office—potentially exposing you to tougher exchange-control scrutiny and limited access to treaty relief.
Subsidiary (Société à Responsabilité Limitée or SARL): Requires local shareholders (minimum two persons), but offers limited liability, easier access to financing in CDF, and clearer separation of DRC tax and compliance responsibilities.
Choice of structure depends on your investment size, appetite for local capital requirements, and long-term operating plans.

The Investment Code guarantees the right to transfer abroad dividends and profits after tax, subject to:

Repatriation via licensed banks: all transfers over USD 10 000 must go through an approved commercial bank.
Exchange-control fee: 0.2% (minimum USD 1) on outward remittances.
Documentation: banks will require the audited financial statements, corporate-income-tax clearance certificate from the DGI, and sometimes attestation from the Central Bank that your foreign-currency account is in good standing.
Timing: repatriation should occur within 90 days after the end of the fiscal year or upon payment of dividends, whichever is later.

Lualaba, home to many mining and infrastructure projects, has a few local nuances:

Provincial royalties: additional mining royalties may be levied by the provincial government alongside national mining duties.
Local content obligations: certain sectors require a percentage of local procurement, staff nationality quotas, or training commitments overseen by provincial authorities.
One-stop provincial services: some licensing and environmental approvals may be coordinated through a provincial “guichet unique” in Kolwezi or Lubumbashi, streamlining permitting but requiring close liaison with the Ministry of Infrastructure and Environment.

Engage local advisers: a Congolese tax and legal counsel can navigate provincial variations, draft compliant contracts, and manage filings.
Implement robust accounting systems: chart of accounts aligned with DRC tax categories, automated withholding-tax tracking, and regular bank reconciliations.
Train in-country staff: ensure your finance team understands DRC tax timelines, remittance processes, and the content of tax notices.
Maintain disciplined documentation: secure copies of all DGI correspondence, stamped receipts for tax payments, and notarized contracts to withstand audits.

By establishing clear processes and leveraging local expertise, non-resident businesses can operate effectively in the DRC’s dynamic commercial environment.

You are considered a non-resident if you do not meet the DRC’s criteria for tax residency—typically, if you spend fewer than 183 days in the country in a calendar year, or if your “centre of vital interests” (family, main home, economic activities) lies outside the DRC. Non-residents are taxed only on income sourced within the DRC; by contrast, residents declare their worldwide income.

Under the DRC’s territorial system, any income that either arises in or is borne by the country must be declared (and usually taxed at source). These include:

Employment income for services physically rendered in the DRC.
Professional or consultancy fees, when you invoice from abroad but perform the work on Congolese territory.
Business or trading profits, if you operate through a permanent establishment or agency.
Rental income from land or buildings located in the DRC.
Dividends, interest and royalties paid by DRC entities.
Capital gains on the disposal of DRC assets (shares, property, mining rights).

Generally no—when you are employed under a formal contract in the DRC, your employer applies Pay-As-You-Earn (PAYE) and remits personal-income tax on your behalf. In most cases, non-resident employees have no additional filing obligation, provided all their DRC-source salaries are correctly withheld at the statutory rates.

If you are paid professional or consulting fees by a Congolese client without an employment contract, you must:

Register for a Tax Identification Number (NIF) with the Direction Générale des Impôts (DGI).
Submit an annual recapitulative return—a single summary of all fees received—by 30 March following the calendar year of payment.
Pay any remaining tax due on that return after accounting for the 14 % withholding at source.

Non-resident enterprises or individuals operating through a branch, agency or fixed place of business in the DRC fall under corporate-income rules:

You must register for both an RCCM number (commercial registry) and a NIF.
Corporate Income Tax (30 %) applies to net profits earned by your permanent establishment.
You file audited financial statements and an annual tax return by 30 June following the end of your fiscal year, and pay two advance instalments in September and December.

When you rent out land or buildings in the DRC:

Tenants withhold 20 % of each rent payment as a final tax on your behalf, and they remit this within 10 days of payment.
You, as non-resident landlord, are responsible for registering for a NIF and ensuring tenants apply the correct withholding.
No separate annual return is needed for purely passive rental income if withholding is correctly applied.

Yes. DRC payers of dividends, interest or royalties to non-residents apply withholding taxes at the following rates:

Dividends: 20 % (10 % for mining-sector distributions)
Interest: generally 20 %
Royalties: 20 % on a taxable base of 70 % of invoiced fees
These withholdings are normally final. You need not file further returns on this income unless you carry on active business in the DRC.

Yes. If you dispose of shares, property or other DRC-located assets, you pay a 20 % tax on the net gain (sale proceeds minus acquisition cost and allowable expenses). This tax is often withheld at source by the notary or agent handling the transaction, so you generally do not file an additional return for that gain.

No. As a non-resident, the DRC’s territorial tax system excludes any income originating outside its borders. You do not declare salaries, dividends or other gains earned abroad—only income sourced in the DRC triggers filing or withholding obligations.

Obtain your NIF before engaging in any taxable activity.
For salaried employment, ensure your employer is withholding and remitting PAYE each month.
For consultancy or professional fees, file the recapitulative return by 30 March.
For corporate activities, file the annual corporate-income return by 30 June and pay advance instalments as required.
Maintain full records of all DRC-source receipts, withholding-tax certificates and contracts for at least five years.

Failure to comply can lead to interest, penalties of up to 50 % of unpaid tax, and administrative sanctions. When in doubt—especially in Lualaba Province—consult a local tax advisor or your provincial DGI office.

Before you can declare or pay tax in the DRC, you must register with the tax authorities:

Obtain a Tax Identification Number (NIF): Any non-resident earning DRC-source income (whether salary, professional fees, rental, dividends, etc.) must apply to the Direction Générale des Impôts (DGI) for a NIF. This is done at the provincial DGI office where your income arises—e.g., the Lualaba provincial bureau if you work or have clients there. You will need identification (passport), proof of address abroad, and details of the intended activity.
Confirm withholding obligations with payers: Where possible, ensure your employer or client registers your NIF in their payroll or accounts system, so they can withhold and remit the correct taxes on your behalf.

Non-residents in the DRC typically fall into two categories of tax treatment:

Payroll income under contract: Salaries and wages paid under formal employment contracts are subject to pay-as-you-earn (PAYE). Your employer deducts and remits personal-income tax monthly; you generally have no further filing obligation for these wages.
Other DRC-source earnings (professional fees, consultancy, rental, capital gains, etc.): These require you to file a single annual recapitulative return by 30 March of the year following receipt. While your payer will withhold at source (e.g., 14 % on professional fees, 20 % on rental payments, 20 % on capital-gain transfers), you must reconcile total income and withholding on your return, pay any balance due, or claim a refund if excess tax was withheld.

When preparing your non-resident return:

Use the official “recapitulative” form provided by the DGI (often called the “Déclaration Récapitulative Unique des Revenus des Non-Résidents”).
Include for each category of income: payer details (name, address, NIF), gross income amount in CDF, date of payment, and withholding-tax amount. Convert foreign currency receipts at the Central Bank’s rate on the date of receipt.
Attach supporting documents: copies of withholding-tax certificates, invoices or contracts, bank statements, and any treaty-relief certificates if applicable.
Sign and file at the provincial DGI counter; some provinces may allow submission via an electronic portal or by registered mail.

After filing, you must settle any balance by the return deadline:

Payment channels: payments can be made at DGI cash desks, at designated commercial banks (using a payment voucher issued by the DGI), or via approved mobile-money platforms if available in your province.
Receipt and stamp: always obtain a stamped receipt showing the DGI’s payment voucher number, date, and amount paid. Keep this with your tax records.
Late payment interest: unpaid balances accrue interest at 1 % per month from the day after the deadline until full settlement.

Monthly PAYE: employers must remit salary tax by the 15th of the following month. Verify that your employer is compliant if you earn wages.
Annual return for non-PAYE income: file and pay by 30 March for all income received in the prior calendar year.
Corporate or business income: if you operate through a permanent establishment, adhere to quarterly VAT filings and advance corporate-tax instalments (September and December), with the final corporate-tax return due by 30 June.

While not strictly mandatory for all non-residents, appointing a fiscal agent or representative in the DRC can greatly simplify compliance:

They can manage registration, filings, payments, and correspondence with the DGI on your behalf.
They will receive tax notices, act as your point of contact in audits, and ensure timely updates if provincial practices change.

Maintain a thorough file—stored securely for at least five years—including:

Tax-registration documents (NIF certificate).
Annual returns and payment receipts.
Withholding-tax certificates and vouchers from payers.
Copies of invoices, contracts, and bank statements.
Currency-conversion worksheets or bank confirmations showing the rate applied.

Well-organized records facilitate swift resolution of any DGI queries or audits.

Failure to declare or pay on time can trigger:

Interest charges (1 % per month on late payments).
Fines equal to 10 %–50 % of the unpaid tax, depending on the length of delay and whether it is a first offence.
Administrative sanctions, such as suspension of your NIF or freezing of local bank accounts.
Criminal liability in cases of fraud or repeated evasion, which can lead to prosecution.

Provincial DGI offices (e.g., the Lualaba bureau) provide forms, guidance notes, and in-person assistance.
Certified tax professionals in the DRC can handle end-to-end compliance or advise on complex issues (treaty relief, audits, exchange-control).
Online resources: the national DGI website occasionally publishes circulars and FAQs—monitor these for updates to forms, rates, and procedures.

If you discover an error—whether in declared amounts, exchange-rate conversions, withholding-tax credits, or personal details—you should act promptly:

Prepare an amended return (“déclaration rectificative”) using the same form you originally filed (e.g., PAYE, annual recapitulative return, corporate-tax return). Clearly mark it “Rectificative” and indicate the reference number and date of the original filing.
Attach a summary letter explaining each correction: for example, revised income figures, corrected CDF conversion rates (with source documentation), or updated residency status.
Submit supporting evidence alongside the amended return: amended payslips, corrected invoices, revised withholding-tax certificates, or bank statements showing the accurate amounts.
File at the same DGI office (provincial bureau) where your original return was lodged—if in Lualaba Province, use the Kolwezi or Lubumbashi counter. If electronic filing is available, follow the e-filing procedure for rectifications.
Pay or claim the difference:
- If the correction increases your tax liability, settle the additional amount immediately to limit interest (1 % per month on underpayment).
- If it reduces your liability, request a refund or credit note; the DGI will issue a “bordereau de remboursement” once validated.

Prior to assessment notice: You may submit a rectificative return at any time before the DGI issues a formal tax assessment (avis d’imposition) for that period.
After assessment notice: You have 30 days from the date on the notice to file an objection (see Q 3 below). Corrections outside this window require a formal appeal.
Statute of limitations: Generally, the DGI can reassess returns up to four years after the original filing date. Corrections you initiate within that period help avoid later disputes.

If the DGI has assessed you incorrectly—e.g., disallowed credits or imposed penalties—you can contest it by:

Submitting a written objection (“réclamation”) within 30 days of the assessment notice. Address it to the Director of the provincial DGI bureau, quoting your NIF, the assessment reference, and the grounds for objection.
Enclosing evidence: calculation worksheets, bank-stamped payment proofs, treaty certificates, or any expert opinions supporting your position.
Requesting a meeting or hearing: you may ask for an in-person review at the DGI office in Kolwezi; it often accelerates resolution when you can explain discrepancies face-to-face.
The DGI office must respond in writing within 60 days. If you receive no answer, consider it a deemed rejection and proceed to appeal (Q 4).

If the DGI upholds its assessment or fails to reply:

Appeal to the National Appeals Commission (Commission Nationale de Recours Fiscal) within 30 days of the decision or deemed rejection. Provide a copy of your original objection and the DGI’s reply or proof of non-response.
Include detailed submissions: restate your arguments, attach all documentation, and pay the required filing fee (usually a small percentage of the disputed tax amount).
Await the Commission’s ruling—they aim to decide within six months. You can request an oral hearing in Kinshasa if your case involves significant sums or complex legal issues.
Judicial review: if the Commission’s decision remains unsatisfactory, you may file a lawsuit before the Administrative Tribunal (Tribunal Administratif) within 30 days of the ruling.

Taxpayers have a right to courteous, transparent service. If you experience undue delay, requests for informal payments, or harassment:

File a “plainte” with the DGI’s Inspectorate or Ethics Unit. Submit a signed letter detailing dates, names of officials involved, and copies of any questionable correspondence.
Escalate to the Provincial Commissioner for DGI Affairs (Commissaire Provincial) if local Inspectorate channels stall.
Contact the Ministry of Finance’s Anti-Corruption Bureau or the Haut Commissariat à la Bonne Gouvernance in Kinshasa for serious allegations.
Keep records: time-stamped emails, audio-recorded calls (if lawful), and witness statements can strengthen your complaint.

Penalty appeals: fines for late filing or payment can be rescinded if you demonstrate “légitime excuse” (e.g., serious illness, natural disaster) within 60 days of notification. Attach medical certificates or force-majeure evidence.
Interest waivers: the DGI can, in exceptional cases, waive interest charges on underpayments if you voluntarily self-correct before detection. Submit a formal request citing your good-faith correction and the mitigating circumstances.

Yes. The DRC’s tax code encourages mediation for disputes under CDF 50 million:

Apply in writing to the provincial DGI director, requesting appointment of a neutral mediator.
Mediation session: held within 45 days, with both taxpayer and DGI representatives.
Outcome: if you reach a settlement, the mediator’s report becomes binding; if not, you retain all rights to appeal.

Organize a dedicated file containing, at minimum:

Original and amended returns, with stamps and filing receipts.
Assessment notices and DGI correspondence.
Proof of all payments (tax vouchers, bank statements, mobile-money receipts).
Supporting contracts, invoices, exchange-rate calculations.
Copies of complaint letters and official acknowledgements.

Retain these records for at least five years to defend against any future reassessments or challenges.

Local tax advisors or certified accountants in Lualaba Province: many have direct contacts at the Kolwezi DGI office and are familiar with provincial procedures.
Legal counsel specializing in administrative or tax law for appeals before the national Commission or Administrative Tribunal.
Non-governmental support: some business associations and chambers of commerce offer pro bono advice on navigating DGI disputes.

No. The Democratic Republic of the Congo does not levy a separate inheritance or gift tax on transfers between individuals—even when the decedent or the heirs are non-residents. However, certain administrative fees and registration duties apply when immovable property changes ownership. There is also an annual property tax (“impôt foncier”) that heirs must assume going forward.

Obtain official certificates: Secure an authenticated death certificate from the civil registry where the death occurred. If the death occurred abroad, have the foreign certificate legalized (apostilled) and translated into French, then register it with the DRC civil registry.
Establish heirs: Gather documents proving family relationships (birth or marriage certificates) and, if relevant, a valid will or succession mandate.
Inventory assets: Compile a list of the decedent’s DRC-sited assets—real estate, bank accounts, vehicles, business interests—to determine what must pass into your succession dossier.

Succession in the DRC is typically handled by a notary public:

Notarial deed of succession: The notary drafts an “acte de dévolution successorale” that identifies heirs, the estate’s contents, and each heir’s share under customary or statutory rules.
Certificate of succession: Following signature, the notary issues this certificate, which you need to update land titles, bank accounts, company registers, and tax records.
Appointment of an estate administrator: If heirs appoint one person to handle the estate, this is recorded in the notarial deed and that individual acts on behalf of all heirs.

Conservateur des titres immobiliers: Present the succession certificate, notarial deed, and family-status documents to the local land registry (e.g., the Conservateur office in Kolwezi for Lualaba Province).
Pay registration duties: You will pay fixed administrative fees plus a proportional duty (commonly around 3 % of the property’s officially appraised value).
Update title: The Conservateur will issue a new title in the names of the heirs. This step is essential before any sale or mortgage.

Declaration update: All heirs must inform the provincial DGI office of the change in ownership by 1 February following the year of succession.
Tax liability: The impôt foncier continues to run on the property; heirs pay it at the same rates as the previous owner. Late payments can incur interest (1 % per month) and fines.

Provide documents to the bank: Death certificate (legalized/translated if foreign), succession certificate, valid IDs and NIFs of each heir, and the notarial deed.
Bank procedures: Local branches (including those in Lualaba) will freeze the decedent’s account, then re-open equivalent accounts in the heirs’ names.
Foreign-currency or diaspora accounts: You may repatriate funds under the Investment Code’s free-transfer guarantee, paying only the 0.2 % exchange-control fee via a licensed bank.

Company interests: Update the RCCM (Registre du Commerce et Crédit Mobilier) by submitting the succession notarial deed to the commercial court or one-stop shop. Pay any associated registration fees.
Vehicles: Transfer vehicle registration (“certificat d’immatriculation”) at the provincial transport office, presenting the same suite of succession documents and paying transfer duties.

Registration of property and vehicles: No statutory grace period—long delays can expose heirs to:
- Back-taxes on impôt foncier with interest and fines.
- Disputes among heirs or third parties claiming rights.
- Difficulty selling or leveraging assets until clear title is established.
Bank account transfers: Funds left dormant risk dormancy charges or administrative closure; act promptly to avoid loss of access.

Partially. You can:

Appoint a power of attorney (“procuration”) to a trusted agent or lawyer in the DRC to sign documents and appear before authorities.
Authenticate powers abroad: Have the procuration legalized at a DRC consulate or apostilled and translated.
Coordinate with your local notary or tax advisor to ensure all steps are covered, even if you cannot travel in person.

Notaires publics in Kolwezi or Lubumbashi for succession deeds.
Provincial DGI and Conservateur offices for tax and land-title questions.
Banks and transport authorities for financial and vehicle transfers.
Specialized lawyers or fiscal agents who can coordinate cross-border documentation, represent you locally, and ensure compliance with all administrative deadlines.

A foreign business is any non-Congolese legal entity—such as a corporation, partnership, or limited liability company—carrying out commercial, industrial, or service activities within DRC territory. This includes:

Direct sales or service provision to local customers.
Construction, installation, or project-based work exceeding 12 months.
Licensing of intellectual property to Congolese users.
Mining, oil, forestry, or agricultural concessions held under DRC law.

Even if you invoice from abroad, if the effective delivery of goods or services occurs in the DRC, you are treated as a local operator for tax and regulatory purposes.

To operate legally, you must complete three core registrations:

Commercial Registry (RCCM): File your company’s incorporation documents—statutes, proof of domicile, articles of association—at the provincial Commercial Court or one-stop investment desk (guichet unique ANAPI). In Lualaba, this can be done at the Kolwezi or Lubumbashi office.
Tax Identification Number (NIF): Register with the Direction Générale des Impôts (DGI) to obtain your NIF, which is required on all invoices, contracts, and import/export declarations.
VAT Registration: If your annual DRC turnover exceeds CDF 30 million, you must register for VAT (16 % + 5.5 % surcharge) and file periodic returns.

Failure to register triggers fines, business suspension, and exclusion from public procurement.

Foreign businesses in the DRC are subject to:

Corporate Income Tax (CIT): 30 % on net profits derived from your DRC operations, filed annually by 30 June following your fiscal year-end. Mining and petroleum companies may benefit from sector-specific regimes under the Mining Code or Hydrocarbons Code.
Value-Added Tax (VAT): 16 % standard rate (plus 5.5 % surcharge), with input credits offsetting output VAT. Returns are due monthly or quarterly.
Withholding Taxes (WHT): 14 % on service fees paid to non-resident contractors; 20 % on dividends, interest, and royalties (reduced to 10 % for mining dividends under the Mining Code).
Property and Municipal Taxes: Annual impôt foncier on any real estate you hold and local business licenses (patentes) or surcharges imposed by provincial authorities.

Adhere to monthly remittance deadlines (15th of the following month) to avoid interest (1 % per month) and penalties.

Yes. Under DRC tax law and most double-tax treaties, you create a permanent establishment—and thus full CIT liability—if you maintain:

A fixed place of business (branch, office, workshop).
A dependent agent authorized to conclude contracts on your behalf.
A construction, installation, or assembly project lasting more than 12 months.

If a permanent establishment exists, you file full CIT returns rather than relying solely on withholding taxes.

When hiring Congolese staff or seconding expatriates, you must:

Register with the Institut National de Sécurité Sociale (INSS): enroll employees within 15 days of hiring and remit social-security contributions (13 % on wages).
Apply PAYE: deduct and remit personal-income tax on salaries monthly.
Obtain work permits and visas: expatriate staff require appropriate visas and “carte de séjour,” processed through the Ministry of the Interior and labor inspectors.
Comply with labor law: observe statutory minimum wage, overtime rates, and termination procedures under the Labour Code.

Non-compliance risks stop-work orders and significant fines.

VAT returns: Filed monthly or quarterly, depending on turnover, by the 15th of the subsequent month/quarter.
Corporate tax return: Annual CIT declaration due by 30 June, accompanied by audited financial statements prepared under OHADA accounting standards.
Withholding-tax certificates: Issue to every non-resident payee and submit proof of remittance to the DGI by the 15th of the following month.
Advance tax payments: Two instalments (each 40 % of the prior year’s tax) due in September and December, credited against the final tax due.

Maintain complete documentation for at least five years to withstand audits.

Lualaba’s prominence in mining and infrastructure creates additional layers:

Provincial royalties and levies: On top of national mining duties, the province may impose supplementary royalties or environmental fees.
Local content requirements: Mining and construction projects often mandate a minimum percentage of local procurement, hiring quotas for Congolese nationals, and training programs audited by provincial authorities.
Provincial one-stop shop: Kolwezi’s guichet unique consolidates licensing for environmental, land-use, and municipal approvals, streamlining—but not eliminating—the need for close liaison with the Ministry of Infrastructure and Environment.

Engage local experts: Work with Congolese tax advisors, legal counsel, and chartered accountants familiar with provincial nuances.
Implement robust accounting systems: Use OHADA-compliant software that tracks multi-currency transactions, VAT, and withholding-tax obligations.
Train in-country teams: Ensure finance staff understand DGI timelines, remittance procedures, and interactions with labor and customs authorities.
Maintain meticulous records: Store contracts, invoices, bank statements, remittance vouchers, and official correspondence in an audited document-management system.

By establishing clear processes and leveraging local expertise, your foreign business can navigate DRC’s regulatory landscape effectively and sustainably.

Under DRC tax rules, a non-resident company is deemed to have a permanent establishment (PE)—and thus become fully taxable on its DRC-source profits—if any of the following apply:

It maintains a fixed place of business in the DRC (e.g., office, branch, workshop).
It carries out a professional activity under its own name for six months or more within any 12-month period.
It operates through a dependent agent with authority to conclude contracts on its behalf.
It keeps a regular stock of goods in the DRC for delivery on its behalf.
An insurance company receives premiums or insures DRC-risks through a local intermediary PwC Tax Summaries.

If none of these conditions are met, you have no PE and are not subject to corporate-income tax on DRC profits—but may still face withholding taxes on payments to you.

Even without a PE, you should consider obtaining a Tax Identification Number (NIF) if you:

Provide services or sell goods to DRC residents that will trigger withholding taxes.
Intend to claim treaty-reduced rates or refunds of over-withheld tax.
Receive any DRC-source income that requires a formal certificate of withholding.

While your resident payer typically handles withholding and remittance, having a NIF ensures your payments are correctly attributed and facilitates any follow-up with the Direction Générale des Impôts (DGI).

Without a PE, you are exempt from corporate-income tax, but withholding taxes apply at source on certain payments to you:

Professional and technical service fees (including consultancy): 14% of gross fees KPMG Assets.
Dividends, interest and royalties: 20% of the gross amount (20% or, for mining-sector dividends, 10%).
Rental income from DRC property: 20% withheld by the tenant (plus a 2% landlord surcharge in some provinces).

These withholdings are typically final—you do not file a separate DRC income-tax return for them.

Yes—if your country has a Double Taxation Agreement (DTA) with the DRC (currently Belgium or South Africa), you may benefit from lower withholding rates. To do so:

Obtain a valid tax-residence certificate from your home jurisdiction.
Submit a treaty-relief request at the provincial DGI office where the payment originates, attaching the certificate and evidence of the DRC-source income.
Ensure the payer applies the reduced rate at the time of payment; late applications may be refused.

Under the DRC Investment Code, you have the right to transfer abroad net proceeds (after withholding) without quantitative restriction, subject to:

Transfer through licensed banks for amounts above USD 10 000, which report to the Banque Centrale du Congo.
A 0.2 % exchange-control fee (minimum USD 1) on outward transfers.
Documentation: banks will request the payer’s withholding-tax certificate, your NIF, and proof of the underlying contract or invoice.

If the DGI determines you actually have a PE—e.g., your agent’s activities exceed a preparatory or auxiliary role or you exceed six months of continuous operations—they may:

Reclassify you as having a PE and assess corporate-income tax on net profits with interest (1% per month).
Impose penalties up to 50% of the additional tax due.
Restrict your ability to repatriate funds under exchange-control rules.

Maintain clear records of your activities, agent arrangements, and absence of fixed locations to defend your status.

Short-term visits—even multiple trips—do not by themselves create a PE unless you:

Operate under your own name for beyond six months in any 12-month window.
Conclude contracts locally through a dependent agent.

However, fees for services rendered during such visits remain subject to 14% withholding.

Local tax advisors in Lualaba Province (Kolwezi/Lubumbashi) for DGI liaison and NIF procedures.
International tax specialists for treaty-relief applications and exchange-control matters.
Commercial banks for guidance on repatriation processes and applicable fees.

By understanding these rules—defining your PE status, applying the correct withholding-tax rates, and maintaining thorough documentation—you can engage the DRC market effectively without undue tax exposure.

The DRC’s tax system is territorial. A non-resident enterprise is subject to DRC taxation only on income or activities that have a source or nexus within DRC territory. Key triggers of DRC tax jurisdiction include:

Permanent establishment (PE): If you maintain a fixed place of business, dependent agent, long-term project (>12 months) or stock of goods in the DRC, you create a PE and become taxable on net profits.
Withholding-tax payments: Even without a PE, specific DRC-source payments to you (service fees, royalties, dividends, interest, rent) incur final withholding at source.
Import/export operations: Customs duties and related levies apply when you bring goods across DRC borders.

Once a PE exists, your DRC profits are subject to Impôt sur les Sociétés (IS) at a standard rate of 30 % on net taxable profit:

Tax base: Profits attributable to the PE—revenues less allowable expenses, depreciation and interest.
Filing: Annual IS return, due by 30 June following your fiscal-year end.
Advance payments: Two instalments in September and December equal to 40 % each of the previous year’s tax; credited against the final liability.
Sector regimes: Mining, hydrocarbons and forestry may enjoy reduced rates or tax holidays under their respective codes; in Lualaba Province, mining PEs often benefit from preferential terms (e.g., reduced dividend withholding, accelerated depreciation).

If your DRC turnover exceeds 30 million CDF or you knowingly supply taxable goods/services:

Registration: Obtain a TVA number from the provincial DGI office.
Standard rate: 16 % on most supplies, plus a 5.5 % surcharge on the net VAT liability.
Reverse-charge: On certain imports or cross-border services, the recipient may self-account for TVA.
Returns: File monthly or quarterly by the 15^th of the following period, remitting net VAT due after input credits.
Invoices: Must display TVA number, rates and amounts to support input-credit claims by your customers.

Even in the absence of a PE, key DRC-source payments to foreign entities are taxed at source—the payer deducts tax and remits it directly to the DGI:

Professional/technical service fees: 14 % of gross fees.
Dividends: 20 % (reduced to 10 % for mining-sector distributions).
Interest: 20 % on gross interest payments (with mining exemptions for foreign-currency loans under the Mining Code).
Royalties: 20 % on 70 % of the invoiced amount.
Rent (immovable property): 20 % (plus a 2 % landlord surcharge in some provinces). These withholding taxes are generally final—the non-resident payee has no additional DRC-tax return obligations for these amounts.

NIF (Tax ID): Even without a PE, obtaining a NIF ensures your withholding-tax certificates are properly recorded and any treaty-relief applications processed smoothly.
Declaring sales of goods: If you sell goods delivered in the DRC without a PE, ask your distributor or importer to withhold TVA and any applicable stamp duties, and secure your withholding-tax certificates.
Treaty relief: Where a DRC double-taxation treaty applies, submit your certificate of residence and relief request to the provincial DGI before payment to obtain reduced withholding rates.

Determine PE status: Regularly review your DRC activities, agent agreements and project durations to assess whether a PE has been created.
Register appropriately: If a PE arises, register for RCCM, NIF, TVA and (where relevant) social-security with INSS.
Apply correct rates: Ensure payers deduct the right withholding taxes and that you apply sector exemptions where eligible.
File on time: Observe filing and payment deadlines—monthly/quarterly VAT, annual IS, withholding-tax remittances by the 15th of the following month.
Keep records: Retain contracts, invoices, customs declarations, and tax certificates for at least five years to support any DGI audit.

Interest: 1 % per month on overdue tax.
Fines: 10 %–50 % of the unpaid or understated tax, depending on delay and severity.
Administrative sanctions: Suspension of your NIF, bank-account freezes, import-license revocation or interdiction from public contracts.
Criminal exposure: In cases of fraud or willful evasion, potential prosecution under anti-corruption and money-laundering laws.

Provincial DGI offices (e.g., Kolwezi in Lualaba) for forms, rates and payment channels.
Licensed customs brokers for import-related taxes.
Local tax advisors and law firms for structuring your presence, assessing PE risk, and handling treaty-relief applications.
Banks and Forex-agents for exchange-control compliance and profit repatriation.

By understanding which taxes apply—CIT, TVA, withholding taxes, customs duties, and local levies—and by proactively managing registrations, withholdings, and filings, your non-resident business can engage the DRC market effectively while minimizing tax risk.

Customs duties: Ad valorem rates (10 %–20 % depending on the tariff classification).
Import VAT: Applied to the CIF value plus customs duties.
Stamp duties: Levied on contracts, deeds, and invoices (1 %–5 %).
Business licences and municipal surcharges: Commercial licence fees and sector-specific levies (notably in Lualaba for mining activities).

Tax Identification Number (NIF): Even without a local office, apply for a NIF at the DGI provincial bureau (Kolwezi or Lubumbashi for Lualaba) by submitting:

A certified copy of your home-country incorporation certificate.
A duly apostilled power of attorney (PoA) appointing your fiscal representative.
Identification and contact details of your representative.
• Commercial Registry (RCCM): Only if you establish a permanent establishment (PE). Remote incorporation filings are accepted by mail or via the ANAPI guichet unique.
• VAT Registration: If your DRC turnover exceeds 30 million CDF, register for VAT by submitting your NIF, PoA and projected sales figures to the provincial DGI office.

Payer’s role: Every Congolese client or distributor must deduct the prescribed withholding rate (14 % on services, 20 % on dividends/interest/royalties, etc.) and remit it to the DGI by the 15th of the following month.
Your oversight: Provide your NIF to each payer, confirm they file the monthly “bordereau de retenue” with the DGI, and issue you a stamped withholding-tax certificate.
Remote follow-up: Instruct your fiscal representative to collect, scan, and email certificates to you, and to verify monthly remittance via the DGI’s receipt registry.

Frequency: Monthly if turnover > 100 million CDF; otherwise quarterly.
Form and contents: Use the DGI’s TVA form, listing taxable sales (output VAT), deductible input VAT and any reverse-charge operations.
Submission:

Electronic: Some provinces accept scanned returns by email.
Mail/courier: Send signed, stamped originals via your representative.
Payment: Settle net VAT due by bank transfer (SWIFT) to one of the DGI’s designated accounts (Rawbank, BCDC, Ecobank), quoting the TVA number, period and invoice. Obtain a bank SWIFT confirmation and share it with your fiscal agent.

Annual return: Due by 30 June following your fiscal-year end. Attach audited financial statements prepared under OHADA standards.
Advance instalments: Pay two advance CIT instalments (40 % each of your prior year’s tax) in September and December.
Submission: Same channels as VAT—scanned/email or mailed originals via PoA.
Payment: Bank transfer (SWIFT) against the DGI’s CIT payment voucher. Include your NIF, RCCM number and return reference. Keep the SWIFT and DGI-stamped voucher as proof.

SWIFT transfers: The most reliable for amounts > 10 000 USD. Use the DGI’s official bank details and include your tax reference.
Local bank transfers: If you hold a CDF account in a Congolese bank, instruct your bank to transfer funds to the DGI account.
Mobile-money platforms: Some provinces accept payments via Airtel Money or M-Pesa—coordinate with your fiscal agent.
DGI cashier or partner banks: For smaller amounts (stamp duties, minor VAT), your representative can visit in person and remit on your behalf.

Advantages: A representative handles registrations, filings, payments, collects certificates, liaises with the DGI and collects notices.
Appointment: Draft a PoA (in French), have it legalized/apostilled by your home consulate, translate it, then file it with the provincial DGI.
Credentials: Ensure your agent provides a letter of engagement and proof of DGI registration under their own NIF.

Collection: Your fiscal agent picks up stamped withholding-tax certificates, VAT and CIT payment vouchers.
Digital copies: Agents should immediately scan and email originals, storing them in a secure, backed-up repository.
Reconciliation: Match bank SWIFT confirmations against DGI receipts to ensure full compliance.

Free transfer guarantee: Under the Investment Code, after-tax profits, dividends and withholding-net receipts can be wired abroad.
Transfer channels: Licensed banks for amounts > 10 000 USD; mobile-money for smaller sums if supported.
Fees: A 0.2 % exchange-control levy (minimum 1 USD) applies to outbound transfers.
Documentation: Present your NIF, DGI tax-clearance certificate, withholding-tax certificates and a copy of the contract/invoice to the bank.

Compliance calendar: Maintain a digital schedule of all tax deadlines (15th of each month for withholding-tax remittances, return due dates, advance payments).
Automated reminders: Use calendar invites or a tax-compliance platform to alert you and your agent in advance.
Tracking system: Log all filings, payments, confirmations and certificates in a shared, secure cloud folder.

Provincial DGI offices (Kolwezi, Lubumbashi): Procedures, official forms and guidance notes.
Licensed customs brokers: For import-related VAT and duties.
Local tax and legal advisers: For structuring your remote compliance, handling disputes, and maintaining up-to-date on Lualaba-specific levies or local content rules.
Banks and forex agents: On repatriation protocols, SWIFT instructions, and exchange-control compliance.

Non-resident businesses registered for VAT in the DRC may recover input VAT paid on goods and services used exclusively for their DRC-taxable activities. To be eligible, you must:

Be properly registered for VAT with a valid Congolese VAT number;
Have input VAT credits (on import declarations, supplier invoices, service fees) that exceed your output VAT liability in a given period;
Use the acquired goods or services solely to make taxable supplies (exempt supplies do not generate refundable credits).

When submitting your refund claim, you will need:

Original VAT invoices from your suppliers, stamped and signed.
Customs import declarations showing duty and VAT paid on imports.
Periodic VAT returns that document your output and input VAT calculations.
Bank payment proofs (SWIFT confirmations or bank statements) reflecting VAT remittances.
Declaration of use: a letter or schedule showing how the inputs relate to your taxable activities, to satisfy audit requirements.

File your regular VAT return (monthly or quarterly) at the provincial DGI office (e.g., Kolwezi in Lualaba), including a “refund claim” line.
Attach a formal refund application (“demande de remboursement de crédit de TVA”) listing each invoice, import duty document and total credit claimed.
Provide your fiscal representative’s power of attorney if you are managing the claim from abroad.
Obtain an acknowledgment receipt from the DGI to track the processing.

The DGI has up to 90 days to review your claim, during which they may request additional information or conduct an on-site verification.
Once validated, the DGI issues a refund order (“bordereau de remboursement”) and you receive the funds via bank transfer or treasury cheque.
If the claim is delayed beyond 90 days, you may follow up with the provincial DGI director in writing to expedite resolution.

Yes. If DRC-source payments to your non-resident business have incurred withholding at source—for example:

Professional or technical fees (14 %),
Dividends, interest or royalties (20 %, or 10 % for mining dividends)— you may claim a refund or credit to the extent the withholding exceeds your actual DRC tax liability (e.g., under a double-taxation treaty) or was applied in error.

Gather all withholding-tax certificates (“certificats de retenue à la source”) issued by your payers.
Obtain a certificate of residence from your home-jurisdiction tax authority to support any treaty-reduction claim.
File a recapitulative return or separate “demande de restitution de retenue à la source” at the provincial DGI, attaching certificates, your residence proof, and a computation of the excess tax withheld.
Follow the same 90-day review process; once approved, the DGI issues a refund order for transfer.

Administrative appeal: Submit a written complaint to the provincial DGI director after 90 days with no decision, requesting expedited handling.
Recourse to the National Appeals Commission: If unsatisfied, file a formal appeal within 30 days of denial, including all supporting documents.
Judicial review: As a final step, you may bring the case before the Administrative Tribunal in Kinshasa.

For complex refund claims—especially when filing from abroad—a trusted local adviser or fiscal agent can:

Prepare and submit your applications;
Liaise with DGI auditors;
Collect and transmit decisions and refund orders;
Ensure all documentation meets provincial requirements in Lualaba.

The Import One-Stop Shop (IOSS) and One-Stop Shop (OSS) are European Union VAT simplification regimes designed for non-EU suppliers selling to EU consumers:

IOSS applies to distance sales of imported goods valued up to €150: non-EU businesses can register once in any EU Member State to collect, report and remit the applicable VAT (at the customer’s country rate) on all qualifying low-value exports.
OSS covers cross-border supplies of services, digital products and intra-EU distance sales of goods above €150 (or where the seller opts in), again via a single quarterly return and payment in one Member State. By consolidating VAT obligations, both schemes spare non-EU sellers from registering in every single EU country where they make retail sales.

No. The IOSS/OSS frameworks are strictly EU instruments and are not recognized by the Direction Générale des Impôts (DGI) in the Democratic Republic of Congo. There is no bilateral arrangement or mutual recognition of IOSS/OSS numbers for DRC VAT purposes. Consequently, any business—resident or non-resident—that makes taxable supplies in the DRC cannot rely on an EU one-stop-shop registration to discharge its Congolese VAT obligations.

Yes. Registration for DRC VAT is mandatory whenever you meet the Congolese threshold or make taxable supplies in the country, regardless of your IOSS/OSS status:

If your total turnover from DRC-sourced supplies of goods or services exceeds 30 million CDF in any 12-month period, you must obtain a DRC VAT number and file periodic returns.
Even below that threshold, voluntary registration is permitted if you wish to recover input VAT or extend your legal presence. Your IOSS/OSS registration does not exempt you from these national requirements.

To integrate DRC VAT compliance with your EU-focused filings:

Obtain a NIF and VAT number at the provincial DGI office where you appoint your fiscal representative (e.g., Kolwezi or Lubumbashi for Lualaba Province).
File periodic VAT returns (monthly or quarterly) detailing your output VAT (on DRC-sourced sales) and input VAT credits (on local purchases or imports).
Pay net VAT due via the approved channels (bank transfer, mobile money, or DGI cashier).
Maintain separate records: your IOSS/OSS VAT declarations and payments remain with the EU Member State where you’re registered, while your DRC VAT filings go to the DGI.
Coordinate with your accountant or tax agent to ensure that EU and DRC VAT deadlines, rates and documentation are never conflated or overlooked.

While the EU OSS covers a wide range of digital services, the DRC treats all services rendered to Congolese customers as potentially subject to VAT or withholding tax:

Digital or telecommunication services supplied by a non-resident to DRC consumers attract 16 % VAT (plus 5.5 % surtax) and must be reported on your DRC VAT return if you are registered.
Professional, technical or management services typically incur a 14 % withholding-tax at source; if you are registered for VAT, you may offset this withholding against your output VAT liability. Because the DRC’s tax code does not distinguish between the nuances of digital vs. physical services as the EU does, you should treat all local service fees as part of your DRC VAT and withholding-tax regime.

IOSS streamlines import VAT for EU customers up to €150, but in the DRC:

All imports—regardless of value—are subject to customs duties (up to 20 % ad valorem) and import VAT at 16 % (plus 5.5 % surtax) on the CIF + duty value.
You must file a Déclaration en Douane (DAU) and pay both duties and VAT before release.
If you are VAT-registered in the DRC, you can claim the import VAT as an input credit on your next VAT return. There is no parallel to IOSS in the DRC import regime, so plan for full customs clearance and VAT payments on every consignment.

No. The IOSS mechanism does not extend to re-exports or onward movements from the DRC back into the EU. If you physically import goods into the DRC and later re-export them to the EU, you must:

Pay DRC import VAT and duties when the goods arrive in the DRC.
Claim a refund of that DRC import VAT via the standard VAT-refund procedure (subject to the five-year record requirement and potential audit).
Use IOSS only if the final sale to an EU consumer qualifies (i.e. the goods leave the DRC and enter the EU as a low-value consignment).
Always liaise with customs brokers in both jurisdictions to manage these cross-border flows.

To support both your EU IOSS/OSS filings and your DRC VAT obligations, maintain for at least five years:

IOSS/OSS quarterly returns and payment confirmations from your EU Member State.
DRC VAT returns, supporting ledgers and stamped originals of DAUs and local VAT invoices.
Withholding-tax certificates for any service fees or royalties paid by Congolese clients.
Contracts, purchase orders and proof of delivery demonstrating the place of supply for each transaction.
Customs import documents (DAU, bill of lading, invoice) showing duties and VAT paid.
A clear audit trail will protect you from challenges by either EU or DRC authorities.

International tax advisers specializing in cross-border VAT can help structure your filings under both IOSS/OSS and DRC VAT.
Local DRC fiscal agents in Lualaba Province (Kolwezi, Lubumbashi) can register you for NIF/VAT, prepare returns and engage with the DGI on your behalf.
Customs brokers ensure your import VAT and duties in the DRC are correctly assessed and recorded for later credit.
EU-based VAT consultancies can manage your one-stop-shop obligations and coordinate with your DRC advisors to ensure no gaps in your global VAT strategy.

An investment project is any initiative by a non-resident legal entity or individual to establish, expand or modernize productive activities on Congolese soil. Common examples include:

Greenfield projects: building a new factory, mine, farm or processing plant.
Brownfield expansions: upgrading equipment, increasing capacity or adding new production lines to existing facilities.
Service‐sector ventures: setting up hotels, telecommunications networks, logistics hubs or financial services.
Public‐private partnerships (PPPs): infrastructure concessions for roads, ports, power plants or water systems.

To qualify, your project should involve a minimum capital outlay (often USD 50 000 for industrial ventures) and demonstrable economic impact (job creation, technology transfer, export potential).

Foreign investment is principally regulated by the Investment Code and overseen by:

ANAPI (National Investment Promotion Agency): your one‐stop shop for registration, incentives and facilitation.
Ministry of Finance / DGI: for tax registration, NIF issuance and fiscal oversight.
Central Bank (BCC): for exchange‐control compliance and profit repatriation.
Sectoral Regulators: Ministry of Mines, Ministry of Agriculture, ARPTC (telecoms), etc., depending on your industry.

ANAPI’s guichet unique (one-stop desk) in Kinshasa—and provincial relays in key hubs like Kolwezi (Lualaba)—coordinates across agencies to streamline approvals.

Prepare your dossier: company statutes, feasibility study, financial plan, proof of capital commitment, environmental‐impact summary.
Submit online through ANAPI’s portal or in person at the provincial guichet unique.
ANAPI review: within 30 days, they validate your project’s eligibility for incentives and assign an Investment Certificate.
Follow-up: ANAPI assists with sectoral licences (mining titles, land leases, construction permits). Use the same certificate when applying for NIF, RCCM registration and bank accounts.
Annual reporting: file an activity report with ANAPI each January, detailing investments made, jobs created and local‐content achievements.

Approved projects benefit from:

Corporate‐income-tax holidays: full exemption for 3–5 years (up to 7 in certain zones), followed by a reduced rate for a similar period.
Exemption from VAT on imported inputs and capital goods: critical for machinery, raw materials and spare parts.
Customs-duty waivers: on machinery, vehicles and equipment not produced locally.
Property‐tax relief: reduced or zero land‐tax assessments during the holiday period.

In Lualaba’s industrial zones, additional provincial royalties on mining activities may be capped or deferred if reinvested locally.

Mining: governed by the Mining Code; you may secure exclusive exploration/exploitation titles, benefit from a 10 % dividend withholding rate, accelerated cost recovery and free repatriation of mining revenues. Local content quotas and environmental bonds apply.
Agriculture: long‐term land leases (up to 99 years), exemption from export duties on primary produce, and support for water‐irrigation infrastructure.
Manufacturing: incentives for export‐oriented ventures, including bonded‐warehouse regimes and simplified customs for re‐exports of finished goods.
Renewable energy: feed-in tariffs for solar, hydro and biomass projects, plus guaranteed off‐take agreements with SNEL (national utility).

Hire a minimum percentage of Congolese nationals (often ≥ 70 % of workforce, with senior‐management targets over time).
Source local inputs when technically and economically feasible (e.g., ≥ 30 % local procurement after year 2).
Train staff through certified programs, recording hours and budgets in your ANAPI report.
Partner with local SMEs for sub-contracts, logistics and services to foster value‐chain development.

Land tenure: negotiate a concession lease with the Ministry of Land Affairs or provincial land office; standard terms run 25–99 years, renewable.
Mineral titles: apply for exploration permits, then exploitation licences via CAMI (Mining Cadastre) for 12–25 year durations.
Community consent: engage customary landholders and local authorities early, document agreements in “social contracts” to avoid disputes.
Environmental bonds: post an upfront guarantee to cover rehabilitation costs, released upon approval of your closure plan.

Under the Environmental Code:

Preliminary environmental‐impact study: short report at registration, full EIA (30–60 pages) before major construction.
Public consultations: meetings with affected communities, recorded in minutes and annexed to your Dossier.
Ongoing monitoring: annual environmental audits, water/air quality reports submitted to the Ministry of Environment.
Community development agreements: defined in your ANAPI certificate, covering schools, clinics or roads in host communities.

The Investment Code guarantees free transfer abroad of after‐tax profits, dividends and share capital under these conditions:

Through licensed banks for remittances over USD 10 000, with a 0.2 % exchange‐control fee (minimum USD 1).
Submission of your audited financial statements, tax‐clearance certificates from the DGI, and ANAPI investment certificate.
Timing: transfers ideally occur within 90 days of dividend declaration or fiscal‐year closing.

Arbitration clause: include ICSID or UNCITRAL arbitration in your investment contract for fast, enforceable rulings.
Stability clauses: lock in fiscal terms (tax rates, incentive periods) for 10–15 years to hedge against adverse legal changes.
State‐investor mediation: ANAPI’s dispute‐resolution office and the Ministry of Finance offer mediation before litigation.
Judicial review: final recourse is the Administrative Tribunal in Kinshasa or provincial court, though arbitration is preferred for speed and confidentiality.

An APA is a formal, binding agreement between a taxpayer and the tax authority—here, the Direction Générale des Impôts (DGI)—that sets in advance the transfer-pricing methodology to be applied to related-party transactions over a specified period. It eliminates uncertainty by locking in prices or profit-allocation rules for intra-group supplies of goods, services, financing or intangibles.

Certainty and predictability: You gain upfront clarity on how the DGI will tax cross-border group transactions, reducing audit risk and avoiding later transfer-pricing adjustments and penalties.
Avoidance of double taxation: A bilateral APA (with a treaty partner) can secure reciprocal treatment, ensuring the same methodology is respected in both jurisdictions.
Efficient dispute prevention: By agreeing terms in advance, you minimize costly and time-consuming negotiations or litigation during DGI audits.
Facilitation of financing: Lenders and investors value the stability and transparency an APA provides for projected cash flows and margins.

You can include any controlled transactions that significantly affect your DRC tax base, such as:

Inter-company sales of raw materials, components or finished goods.
Provision of intra-group services: management fees, technical assistance, marketing support.
Cross-border financing: loans, cash pooling, guarantee fees.
Use or transfer of intangibles: royalties, licensing of trademarks, patents.

Projects in natural-resource sectors (e.g., mining in Lualaba Province) often focus on cost-plus margins for tolling, processing or services.

Pre-filing consultation: Arrange a meeting with the DGI’s Transfer Pricing Unit to discuss eligibility, scope and documentation requirements.
File a comprehensive APA application: Include company background, group structure, detailed description of each controlled transaction, selection and benchmarking of appropriate transfer-pricing method (e.g., Comparable Uncontrolled Price, Cost Plus, TNMM), and projected financials for the APA term (typically 3–5 years).
Submit supporting studies: Provide a rigorous comparability analysis—peer-group selection, functional and risk profiles, adjustments for differences.
Negotiation phase: Respond to DGI questions, refine the methodology, and negotiate terms and conditions, including roll-back periods or safe harbour margins.
Conclusion of the APA: The DGI issues an APA decree detailing the agreed method, period, monitoring obligations and fallback provisions in case of material changes.
Annual compliance reporting: File periodic transfer-pricing disclosures and contemporaneous documentation to demonstrate adherence to the APA.

Unilateral APA: Agreement only with the DGI; simpler but leaves potential for double taxation if the treaty partner does not accept the same terms.
Bilateral APA: Involves mutual agreement procedures (MAP) under a double-taxation treaty (e.g., Belgium, South Africa) to secure concurrence from both tax authorities.
Multilateral APA: Rare but possible if more than two jurisdictions are involved in the controlled transactions.

For investments in Lualaba’s mining sector with treaty-country stakeholders, a bilateral APA is advisable to pre-empt disputes on profit splits.

Annual APA compliance report: Summarizes actual transactions, financial results versus projections, and any deviations from the APA terms.
Contemporaneous transfer-pricing file: Functional and risk-analysis, benchmark updates, inter-company agreements, and supporting invoices.
Board resolutions or internal memos: Demonstrating management’s commitment and oversight of APA compliance.
Record of material changes: Any significant new transactions, business restructurings or market conditions that could affect the APA’s validity must be promptly disclosed under the APA’s change-in-circumstances clause.

Timeline: A unilateral APA often takes 12–18 months from application to signature; bilateral APAs can extend to 24 months or more, due to coordination with treaty partners.
Government fees: The DGI may charge a processing fee (e.g., a percentage of the covered transaction value) plus costs for economic studies if outsourced.
Professional fees: Expect significant consulting, legal and economic-analysis costs to prepare robust benchmarking and negotiation materials—but these are outweighed by the long-term tax-savings and risk reduction.

Review meeting: The APA generally provides for a meeting to discuss any deviations or operational changes.
Potential withdrawal or modification: The DGI can withdraw the agreement or require renegotiation if material facts were misrepresented or if the group’s circumstances change drastically.
Fallback provisions: The APA decree includes secondary mechanisms (e.g., Comparable Uncontrolled Price method with adjusted margin ranges) to govern pricing if the primary method fails.

Yes, you may withdraw before the final agreement is signed. However, you forfeit any fees paid and must revert to standard transfer-pricing rules (with corresponding audit risk). A well-prepared application and early engagement with the DGI minimize the likelihood of withdrawal.

International transfer-pricing consultants: Firms with local and treaty-partner expertise to design methodologies aligned with OECD guidelines and DRC specifics.
Congolese tax lawyers or chartered accountants: Advisors registered with the DGI who can liaise directly with the Transfer Pricing Unit and represent you in negotiations.
Sector specialists in mining, oil & gas or manufacturing to address industry-specific comparables and functional profiles.

You may need to challenge a formal decision of a Congolese authority—most commonly the Direction Générale des Impôts (DGI) or the customs administration—when:

You receive a tax assessment that you believe overstates your liability, disallows deductions, or misapplies rates.
A withholding-tax certificate incorrectly calculates or withholds at the wrong rate.
Your VAT refund or input-credit claim is denied or delayed.
Customs duties or import VAT have been assessed improperly on a shipment.
A municipal or provincial levy (patente, taxe foncière surcharge) is miscalculated.

In each case, filing a timely claim (“réclamation”) or formal appeal preserves your rights, prevents the debt from crystallizing, and avoids additional penalties or interest.

Review the assessment notice carefully: note the reference number, date of issue, and the exact points of disagreement (e.g., disallowed expenses, incorrect valuation).
Prepare a written réclamation addressed to the Director of the provincial DGI office where the notice originated—Kolwezi or Lubumbashi for Lualaba Province. Include:
- Your legal name and NIF.
- Assessment reference and date.
- Clear statement of facts and legal grounds (e.g., incorrect application of the IRPP withholding rate).
- Supporting documents: audited accounts, invoices, contracts, certificates of residence, currency-conversion worksheets.
Submit within 30 days of the assessment date—later submissions risk waiver of your right to contest.
Obtain a stamped receipt or registered-mail proof to evidence the claim’s timely filing.

The provincial DGI must issue a written response within 60 days of receiving your réclamation.
If they uphold your position, they will adjust the assessment and issue a corrected notice or refund order.
If they reject your claim or fail to respond within the deadline, the lack of reply is deemed an implicit refusal, enabling you to escalate to the next appeal level.
Interest and penalties continue to accrue on any unpaid balance, so you may choose to pay under protest and seek reimbursement later, to limit interest exposure.

If the DGI rejects your réclamation (explicitly or implicitly), you may file a formal appeal with the Commission Nationale de Recours Fiscal (CNRF):

Deadline: within 30 days of the DGI’s decision or deemed refusal.
Submission package:
- Copy of your initial réclamation and the DGI’s response (or proof of non-response).
- Detailed statement of grounds, legal arguments, and supplementary evidence.
- Payment of a nominal filing fee (often a percentage of the disputed amount).
Procedure: the CNRF may convene a hearing in Kinshasa or a designated venue; you can request an oral audience if the matter is complex or involves significant sums.
Decision timeline: typically within six months; its ruling is binding on the DGI but still subject to judicial review before the Administrative Tribunal.

Customs disputes—over valuation, classification or duty refunds—follow a parallel route:

Administrative protest to the local DGD (Directorate of Customs) office within 30 days of the decision.
Referral to the Consultative Customs Committee (Comité Consultatif des Douanes) if unresolved.
Judicial appeal to the Administrative Tribunal, within 30 days of the Committee’s opinion.
Court of Appeal: a further judicial recourse exists if the Tribunal’s ruling is unfavorable, within the deadlines set by the Code des Douanes.

Yes. To expedite resolution and avoid lengthy litigation, you may request:

Mediation by the DGI’s internal mediation unit for disputes under 50 000 000 CDF.
Meeting with the provincial DGI director to negotiate a settlement, especially effective for technical transfer-pricing or valuation issues.
MAP (Mutual Agreement Procedure) under applicable double-tax treaties (Belgium, South Africa) for cross-border transfer-pricing disagreements, initiated by your home-country Competent Authority.

To support your claim at every level, maintain an organized file—including:

Original assessment notices and réclamation letters, with proof of delivery.
All DGI or DGD responses, explicit or by silence.
Accounting records, audited statements, bank statements, invoices, contracts and correspondence.
Expert reports or legal opinions (transfer-pricing benchmarks, valuation analyses).
Certified translations if you include foreign-language documents.

Retain these for at least five years after resolution, as subsequent audits may revisit the disputed period.

Automatic enforcement: unpaid assessments become enforceable liens, garnishments or asset seizures.
Accrued interest and penalties: up to 1 % per month and fines up to 50 % of the underlying tax.
Loss of rights: missing appeal deadlines generally bars further recourse.
Reputational impact: unsettled disputes may hamper future dealings with banks, customs or regulators.

Absolutely—and it’s strongly recommended:

Tax lawyers and certified accountants in Lualaba Province have direct access to DGI and customs officials.
Power of Attorney (PoA): execute a PoA (apostilled and translated) granting your agent authority to file, negotiate and receive decisions on your behalf.
Coordination: ensure regular updates and strategy alignment between your head-office team and local representative.

If the CNRF or Consultative Customs Committee upholds the authority’s position, you may bring a final case before the Administrative Tribunal:

File the petition within 30 days of the appeal-body’s decision.
Present your arguments before a panel of administrative-judges; procedures resemble civil litigation, with written briefs and oral hearings.
Appeal to the Court of Appeal for administrative matters, if the Tribunal’s judgment remains adverse—subject to the deadlines in the Code de Procédure Administrative.

Judicial review can be lengthy; weigh the costs and benefits against potential settlement negotiations or alternative dispute resolution opportunities.

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Understand tax rules for residents, non-residents, and global businesses

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

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International

Understand tax rules for residents, non-residents, and global businesses

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

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Legal & Governance

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