Democratic Republic of the Congo income tax rates
Impôt sur le revenu des personnes physiques: the progressive annual scale applied to a resident individual's revenu net global (the sum of net categorical incomes — salaries, investment income, capital gains, business, non-commercial and agricultural profits), under Loi n° 23/053 du 30 novembre 2023, in force from 1 January 2026. Salary income is withheld at source by the employer under the same scale.
| Current value | 4 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| Official source | DGI — page officielle « Impôt sur le Revenu des Personnes Physiques (IRPP) » et dépliant « IRPP : Notions essentielles à retenir (Loi n° 23/053 du 30 novembre 2023) », octobre 2025 : « 3% pour la tranche de revenus de 0,00 FC à 1.944.000,00 FC ; 15% pour la tranche de revenus de 1.944.001,00 FC à 21.600.000,00 FC ; 30% pour la tranche de revenus de 21.600.001,00 FC à 43.200.000,00 FC ; 40% pour la tranche de revenus excédant 43.200.000,00 FC. En aucun cas, l'impôt calculé ne peut dépasser 30 % de la base imposable » |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
ANNUAL bands in Congolese francs, marginal. HARD CAP: the computed tax may never exceed 30% of the taxable base — so the 40% top marginal rate is an accounting device that is overtaken by the cap well before it bites in full; effective average rates are capped at 30%. The scale is IDENTICAL to the barème of the abrogated impôt professionnel sur les rémunérations (IPR) under Ordonnance-loi n° 69/009, including the 30% cap, so the 1 January 2026 reform changed the base and the architecture, not the rate ladder — this is why no rate change is recorded here at the changeover. NOT INDEXED: the thresholds are nominal CDF figures written into the law with no inflation indexation. At the end-June 2026 interbank rate of 2,244 CDF/USD the 3% band tops out at about USD 866 a year (roughly USD 72 a month), and the statutory minimum wage alone (21,500 CDF/day, 559,000 CDF/month, 6,708,000 CDF/year) already sits inside the 15% band — in practice almost every formally employed Congolese is taxed at 15% or above. FEATURES CARRIED OVER FROM THE IPR REGIME, now superseded but useful for pre-2026 payrolls: individual IPR could not fall below 2,500 CDF/month after family charges; occasional workers were taxed at 15%; end-of-career indemnities at 10%; permanent and non-permanent bonuses paid to state agents at 3% and to members of political institutions at 15%; domestic staff and micro-enterprise employees paid CDF equivalents of USD 24 and USD 36 a year. EXPATRIATES: Article 152 point 1 of Loi n° 23/053 abrogates Ordonnance-loi n° 69/007 du 10 février 1969, which carried the 25% impôt exceptionnel sur les rémunérations des expatriés (IERE). Whether Loi n° 23/053 re-creates an equivalent expatriate levy was NOT verified — the law PDF on the DGI site is an image-only scan — and the DGI's legacy IPR/IERE page (https://dgi.gouv.cd/impot-professionnel-sur-les-remunerations/) still describes the 25% IERE and the old IPR rules, so that page reflects the pre-2026 regime and must not be read as current. EXEMPT from IRPP: international civil servants of international organisations; accredited ambassadors, diplomats, consuls and consular agents subject to reciprocity; taxpayers exempted from the patente under the small-trade legislation. WATCH: Loi de finances n° 25/060 du 29 décembre 2025 pour l'exercice 2026 amended provisions of Loi n° 23/053; no consolidated post-LF-2026 text has been published by the DGI, and the DGI's live IRPP page still shows the 3/15/30/40 scale as at 24 July 2026.
Get it programmatically
curl https://afriref.dev/v1/cd/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/cd/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/cd/income-taxOther Democratic Republic of the Congo series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate