Democratic Republic of the Congo Personal Income Tax
Detailed personal income tax rates and rules for Democratic Republic of the Congo in 2026.
Income TaxCDF
The DRC levies progressive income tax with rates from 0% to 40%. Employment income is subject to withholding. Expatriate employees may be subject to a flat 25% rate.
| Income Range (CDF) | Tax Rate |
|---|---|
| CDF 0 – CDF 524K | 0% |
| CDF 524K – CDF 1.4M | 15% |
| CDF 1.4M – CDF 2.7M | 25% |
| CDF 2.7M – CDF 4.6M | 35% |
| CDF 4.6M+ | 40% |
Filing Deadline
March 31 of the following year
Residency Rule
An individual is resident if they have their habitual abode in the DRC.
How Democratic Republic of the Congo Income Tax compares
Democratic Republic of the Congo’s top personal income tax rate of 40% is the 33rd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Democratic Republic of the Congo
40%
Africa average
32.3%
Global average
27.7%
