Which income must I declare as a non-resident?

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Are dividends, interest and royalties simply withheld at source?

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.

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