Democratic Republic of the Congo Impôt sur les sociétés (IS)

What this value means

THE INSTRUMENT CHANGED ON 1 JANUARY 2026, THE RATE DID NOT. Loi n° 23/053 du 30 novembre 2023 (Journal Officiel de la RDC, Première partie, numéro spécial du 29 décembre 2023) is the DRC's direct-tax reform: two taxes, IS and IRPP, in place of the old cédulaire system. Article 153, verbatim: « La présente Loi entre en vigueur après vingt-quatre mois à compter du 31 décembre de l'année de sa promulgation » — promulgated 30 November 2023, therefore in force from 1 January 2026. Article 152 abrogates Ordonnance-loi n° 69/007 du 10 février 1969 (impôt exceptionnel sur les rémunérations du personnel expatrié, IERE), Titres III and IV of Ordonnance-loi n° 69/009 du 10 février 1969 (the cédulaire income taxes, which carried both the IPR and the IBP), Ordonnance-loi n° 89/017 du 18 février 1989 (revaluation of fixed assets) and Ordonnance-loi n° 13/006 du 23 février 2013 (small-enterprise tax regime). The abrogated IBP was also 30% of net taxable profit with the same 1%-of-turnover alternative minimum, so no taxpayer at the top of the scale sees a rate change; what changes is the base, the scope and the small-business treatment. MINIMUM TAX UNDER THE OLD IBP (for comparison, no longer the governing text): the 1% turnover minimum could not fall below 30,000 CDF for small enterprises, 750,000 CDF for medium and 2,500,000 CDF for large; small enterprises paid 1% of turnover on sales and 2% on services. PAYMENT: three acomptes provisionnels of 30%, 30% and 20% of the prior year's tax, due 25 July, 25 September and 25 November of the income year, with the balance on filing by 30 April of the following year. EXEMPTIONS (Art. cited in the DGI dépliant): the State, provinces and decentralised territorial entities, public establishments and public-law bodies financed only by budget subsidies; agricultural, livestock and fishing production/processing/marketing cooperatives; non-profit associations; public-utility establishments and NGOs on regulatory conditions; private national schools running only technical, vocational or special education. MINING — READ CAREFULLY: mining titleholders are taxed under the Code minier, not the general regime. The only Code minier text the DGI hosts on its 'Arrêtés, Décrets & Lois' page is the ORIGINAL Loi n° 007/2002 du 11 juillet 2002, whose Article 247 sets the profits tax on a titleholder at 30% (with dividends bearing a 10% mobilière contribution). That code was substantially revised by Loi n° 18/001 du 9 mars 2018 and the revised Article 247 could NOT be verified from a primary source here — treat '30% for mining' as the 2002 wording only, and re-verify against the 2018 text before relying on it. WATCH: Loi de finances n° 25/060 du 29 décembre 2025 pour l'exercice 2026 modified provisions of Loi n° 23/053 (DGI briefing of 20 January 2026); the DGI has not published a consolidated post-LF-2026 text and its live IS page still states 30%. TRAP: the DGI website continues to serve the superseded IBP dépliant (août 2025, https://dgi.gouv.cd/wp-content/uploads/2025/10/IBP-CORRIGE.pdf) and the page https://dgi.gouv.cd/impot-sur-les-benefices-et-profits-ibp/ alongside the new IS material — the presence of that page is not evidence that IBP is still the operative tax. ACCESS: the Loi n° 23/053 PDF on the DGI site is an image-only scan of the Journal Officiel with no text layer; the DGI links its PDFs via dgi.webmodev.com URLs whose TLS handshake fails externally, but the identical paths resolve under https://dgi.gouv.cd/wp-content/uploads/. RATE ORIGIN (established 2026-08-07 from the JO texts, adversarially re-verified): 30% dates from the Loi de finances n° 18/025 du 13 décembre 2018 (JO 59e année, n° spécial du 21 décembre 2018), article 17, cutting the impôt professionnel from 35% to 30% with effect 1 January 2019 (art. 50). Loi 23/053 (in force 1 January 2026) RESTATED 30% as the IS rate in its art. 56 — the instrument changed, the rate has been continuous since 2019, and effective_from now carries the rate's origin per the Indonesia rule on our accuracy page. The 35% predecessor was set in 2013 (Ordonnance-loi n° 13/008 du 23 février 2013, with LF n° 13/009 also touching art. 83 — the DGI amendment chain lists both and the 2013 day-level sequence is not asserted). AUDIT NOTE (2026-08-07): an outside audit claimed the reform law is n° 23/052 — the JO numéro spécial of 29 December 2023, read in full, proves otherwise: 23/052 is the fiscal-procedures amendment to Loi 004/2003; 23/053 is the IS/IRPP reform, and the DGI's own dépliants carry 23/053 on both faces. The dépliant (dgi.gouv.cd/wp-content/uploads/2025/10/DEPLIANT-IS-BON.pdf) remains a good secondary explainer.

Get it programmatically

curl https://afriref.dev/v1/cd/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/cd/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/cd/corporate-tax

Other Democratic Republic of the Congo series: BCC taux directeur (policy rate) · TVA taux normal (standard VAT rate) · VAT registration threshold · SMIG · Public holidays · Inflation en glissement annuel (year-on-year CPI inflation) · Withholding tax rates · Moratory interest (intérêts moratoires) · IRPP · Statutory social-insurance contributions

The same figure elsewhere: Egypt · Equatorial Guinea · Eswatini · Ethiopia · Gabon · all 34