Which income must I declare as a non-resident?

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Are capital gains on DRC assets taxable for non-residents?

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.

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