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.