Yes — but only under certain conditions.

In the DRC, Value-Added Tax (VAT) applies to entities that conduct taxable economic activities and whose annual turnover exceeds the VAT registration threshold (currently determined by national tax authorities).

NGOs engaging exclusively in non-profit, social, or charitable work are generally not subject to VAT.
However, NGOs running industrial, commercial, or income-generating activities (such as hospitality services, commercial farming, workshops, or consulting) may become liable for VAT if their revenues from these activities exceed the threshold.

• It’s critical for NGOs to assess:
• What activities they carry out.
• Whether those activities are VAT-taxable.

Whether they have reached the turnover threshold requiring registration.

Consulting a tax advisor or the local tax office (Direction Générale des Impôts, DGI) is highly recommended.