DRC Tax Overview
Direction Générale des Impôts (DGI) administers taxes in the DRC. Corporate tax is 30%, TVA at 16%. Accounting follows OHADA SYSCOHADA standards. Mining companies benefit from special tax incentives under the Mining Code.
DGI-compliant corporate tax, TVA, and payroll services for businesses in the Democratic Republic of Congo.
Comprehensive tax, accounting, and advisory services tailored to local regulatory requirements.
Direction Générale des Impôts (DGI) administers taxes in the DRC. Corporate tax is 30%, TVA at 16%. Accounting follows OHADA SYSCOHADA standards. Mining companies benefit from special tax incentives under the Mining Code.
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The Democratic Republic of Congo (DRC), Africa’s largest francophone country and a mineral-rich nation, operates a tax system administered by the Direction Générale des Impôts (DGI) and the Direction Générale des Douanes et Accises (DGDA). With a 30% corporate income tax rate, 16% VAT, and a complex array of provincial and municipal taxes, businesses in the DRC face significant compliance challenges — particularly in the mining, telecoms, and financial services sectors. PakalaTax’s DRC Central Hub provides specialist support for navigating this environment.
Our team handles all DGI and DGDA compliance requirements: annual income tax declarations (IDP — Impôt sur les Bénéfices et Profits), monthly VAT returns, payroll tax submissions (IPR — Impôt Professionnel sur les Rémunérations), withholding taxes on payments to non-residents, and the various provincial and municipal levies including the Impôt Foncier (property tax) and Taxe de Promotion de l’Industrie (TPI). We also assist with RCCM (Registre du Commerce et du Crédit Mobilier) registrations and INSS/CNSS social security filings.
The DRC’s 2018 revised Mining Code introduced significant changes for mining companies, including increased royalty rates (3.5% for non-ferrous metals, 10% for strategic substances like cobalt), a 50% super-profits tax when prices exceed projections by 25%, and restrictions on fiscal stability clauses. PakalaTax advises mining clients on compliant tax planning, royalty calculations, cost deductibility under the Mining Code, and the interplay between general tax law and the sector-specific mining fiscal regime.
The DRC follows the OHADA (Organisation pour l’Harmonisation en Afrique du Droit des Affaires) accounting framework — the revised SYSCOHADA. Our team prepares financial statements compliant with OHADA standards, including the TAFIRE (Tableau Financier des Ressources et des Emplois), balance sheet, income statement, and notes. We bridge the gap between OHADA requirements and IFRS for multinational groups requiring dual-reporting.
PakalaTax brings specialist DRC expertise to a jurisdiction where local knowledge is essential. Contact our DRC team for professional tax and accounting support.
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