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.