Democratic Republic of the Congo public holidays 2026, VAT rate and tax data
Democratic Republic of the Congo: VAT rate 16% since 1 Jan 2012; 10 public holidays in 2026 (next: Noël (Christmas Day), 25 Dec 2026); corporate tax rate 30%; minimum wage 21500 CDF per day; policy interest rate 12.5%; inflation rate (CPI) 7.203%.
11 series, each cited to the official source it was verified against; most recently verified 26 Oct 2026. Currency CDF.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "CD", "series": "vat", "value": 16, "unit": "percent", "effective_from": "2012-01-01", "last_confirmed": "2026-07-24", "source": { "name": "Code des Impôts (édition 2023), Livre I, IIIème Partie, Section 2 « D…", "url": "https://dgi.gouv.cd/wp-content/uploads/2025/10/CODE-DES-IMPOTS-2023.pdf" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"cd","amount":1000}.
Democratic Republic of the Congo public holidays 2026
10 days in 2026; next: Noël (Christmas Day) on 25 Dec 2026. Official source: Ordonnance n° 23-042 du 30 mars 2023 fixant la liste des jours fériés légaux en… · last verified 10 Oct 2026
Fixed by law 4 Confirmed 3 Substitute 3
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Nouvel An (New Year's Day) | Fixed by law | Ordonnance n° 23-042 du 30 mars 2023… |
| 5 Jan 2026 Mon | Journée des Martyrs de l'indépendance observed Monday 5 Jan; statutory 4 Jan fell on a Sunday |
Substitute | Ordonnance n° 23-042 du 30 mars 2023… |
| 16 Jan 2026 Fri | Journée du héros national Laurent-Désiré Kabila | Confirmed | Ordonnance n° 23-042 du 30 mars 2023… |
| 19 Jan 2026 Mon | Journée du héros national Patrice Emery Lumumba observed Monday 19 Jan; statutory 17 Jan fell on a Saturday |
Substitute | Ordonnance n° 23-042 du 30 mars 2023… |
| 6 Apr 2026 Mon | Journée du combat de Simon Kimbangu et de la conscience africaine | Confirmed | Ordonnance n° 23-042 du 30 mars 2023… |
| 1 May 2026 Fri | Fête du travail (Labour Day) | Fixed by law | Ordonnance n° 23-042 du 30 mars 2023… |
| 18 May 2026 Mon | Journée des Forces armées / de la Révolution observed Monday 18 May; statutory 17 May fell on a Sunday |
Substitute | Ordonnance n° 23-042 du 30 mars 2023… |
| 30 Jun 2026 Tue | Journée de l'indépendance (Independence Day, 66th anniversary) | Confirmed | Ordonnance n° 23-042 du 30 mars 2023… |
| 1 Aug 2026 Sat | Fête des parents statutory date; falls on a Saturday in 2026, observance not yet announced — see notes |
Fixed by law | Ordonnance n° 23-042 du 30 mars 2023… |
| 25 Dec 2026 Fri | Noël (Christmas Day) | Fixed by law | Ordonnance n° 23-042 du 30 mars 2023… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Democratic Republic of the Congo value
Rate schedules and breakdowns
Withholding tax rates
14–20% across 4 withholding taxes — no single rate · in force from 2026-01-01 · Official source: Ordonnance-loi n° 69/009 du 10 fevrier 1969 relative aux impots cedulaires sur… · last verified 26 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Impot mobilier - dividends | 20 | dividends and other distributed profits of companies established in the DRC ('les dividendes, interets, parts d'interets ou de fondateur et tous autres profits attribues a quelque titre et sous quelque forme que ce soit', art. 14) | — | Ordonnance-loi n° 69/009, art. 26… |
| A reduced 10% rate applies to dividends in the mining sector under the Code minier (sectoral, not general). PwC (reviewed 2026-04-21) states 'A reduced 10% WHT rate for dividends is applied in the mining sector.' | |||||
| interest | Impot mobilier - interest | 20 | interest on loans and debt instruments paid by DRC-established borrowers, including 'les revenus, y compris tous interets et avantages, des capitaux empruntes a des fins professionnelles' (art. 13) | — | Ordonnance-loi n° 69/009, art. 26… |
| Interest paid by mining companies on loans borrowed abroad in foreign currency is exempt (Code minier; PwC reviewed 2026-04-21: 'Interest paid by mining companies for loans borrowed in foreign currency abroad are exempt from WHT'). | |||||
| royalties | Impot mobilier - royalties | 20 | royalties paid to non-residents, charged on the NET amount: absent documentary proof of expenses, 'les depenses ou charges sont fixees forfaitairement a 30% du montant brut des redevances' (art. 13, 8°) - i.e. the default base is 70% of the gross royalty | — | Ordonnance-loi n° 69/009, art. 26… |
| Because the base is net of a deemed 30% expense allowance, the default effective burden on a gross royalty is 14% (20% x 70%) unless actual expenses are proven. | |||||
| services | Withholding on services by persons not established in the DRC | 14 | sums paid as remuneration for services of any nature supplied by foreign individuals or entities not established in the DRC (art. 27, 5°: 'les sommes payees en remuneration des prestations de services de toute nature fournies par des personnes physiques ou morales etrangeres non etablies en Republique Democratique du Congo') | 2016-01-01 | Ordonnance-loi n° 69/009, art. 83 (as… |
| This head was brought into the impot professionnel by Ordonnance-loi 13/008 (2013); the 14% rate wording carries the Loi de finances 15/021 (for fiscal year 2016) amendment note, hence effective_from 2016-01-01. PwC (reviewed 2026-04-21) still lists 14% on 'compensation for… | |||||
IRPP
3–40% across 4 bands · in force from 2020-01-01 · Official source: Loi n° 23/053 du 30 novembre 2023 relative à l'impôt sur les sociétés et à… · last verified 7 Aug 2026
| min | max | rate |
|---|---|---|
| 0 | 1944000 | 3 |
| 1944000 | 21600000 | 15 |
| 21600000 | 43200000 | 30 |
| 43200000 | — | 40 |
Statutory social-insurance contributions
1.5–10% across 3 contribution branches · in force from 2019-01-01 · Official source: Caisse Nationale de Sécurité Sociale (CNSS), "Recueil de textes légaux… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| pensions | Branche des pensions — CNSS | 10 | 5 | 5 | percent | Article 13 of Loi n° 16/009: "Les cotisations sociales dues à l'établissement public sont assises sur L'ENSEMBLE DE LA RÉMUNÉRATION du travailleur assujetti tel que prévu à l'article 7, litera h, du Code du travail" — the WHOLE remuneration of the worker as defined in article 7(h) of the Labour Code. "En aucun cas, le montant des rémunérations servant de base de calcul des cotisations ne peut être inférieur au salaire minimum légal" — the base may never be less than the legal minimum wage (Article 13 in fine, repeated in Article 8 of Décret n° 18/041 by reference to the salaire minimum interprofessionnel garanti). Benefits in kind are valued under a ministerial order made after the opinion of the Conseil national du travail et de la sécurité sociale (Article 14). NO CEILING. | CDF |
| 10% OF THE WHOLE REMUNERATION, SPLIT EXACTLY IN HALF, UNCAPPED. THE 3.5%/3.5% TRANSITIONAL RATE IS DEAD — it applied only until 31 December 2018 under Article 10 of Décret n° 18/041, because employers had not been able to budget for the new rate while the ILO actuarial study was… | |||||||
| risques_professionnels | Branche des risques professionnels (accidents du travail et maladies professionnelles) — CNSS, employer-only | 1.5 | 0 | 1.5 | percent | The whole remuneration of the worker, as for the pension branch (Article 13 of Loi n° 16/009), with the same legal-minimum-wage floor and no ceiling. | CDF |
| FLAT 1.5% FOR EVERY SECTOR — NOT RISK-RATED BY INDUSTRY. This is the opposite of South Africa, Namibia and Zambia. Article 17 of the Law expressly ALLOWS a differentiated high/medium/low-risk tariff, but no such decree has been made and the implementing order states in terms… | |||||||
| prestations_aux_familles | Branche des prestations aux familles (allocations familiales et prestations de maternité) — CNSS, employer-only | 6.5 | 0 | 6.5 | percent | The whole remuneration of the worker, as for the other two branches (Article 13 of Loi n° 16/009), with the same legal-minimum-wage floor and no ceiling. | CDF |
| THE SINGLE LARGEST EMPLOYER LINE IN CONGOLESE PAYROLL — 6.5% of the whole remuneration, employer-only, uncapped. It funds family allowances and maternity benefits, including the prenatal and maternity allowances and the maternity daily indemnities introduced by the 2016 reform… | |||||||
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Compare each figure with the other African countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Statutory interest rate · Income tax rates · Social contributions
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