Democratic Republic of the Congo
Middle Africa · CD · 2 treaties
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 20% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 16% |
| Personal income (top rate) | 40% |
| Capital gains | 30% |
| Tax system | Territorial |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- real, effective, and permanent home available
- domus / family / centre of vital interests / centre of business in DRC
- stays more than 183 days in a year
- principal professional occupation in DRC
Domicile / deemed-domicile
Residence is broad and can attach through home, family, vital interests, business, or day count, so simply leaving is not always enough if those ties remain. But there is no official indication of citizenship-based taxation or a long post-departure tail rule in the guidance provided.
Source: PwC Tax Summaries (citing Article 62 of the Tax Code)
Tax treaty network (2)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Belgium | — | — | — |
| South Africa | — | — | — |