Democratic Republic of the Congo IRPP
Democratic Republic of the Congo IRPP run from 3% to 40% across 4 bands, cited to Loi n° 23/053 du 30 novembre 2023 relative à l'impôt sur les sociétés et à l'impôt sur le revenu des personnes physiques, art. 118 (barème 3/15/30/40, plafonné à 30% du revenu imposable), JORDC 64e année, Première partie, n° spécial du 29 décembre 2023, in force since 1 Jan 2020. Last checked against the official source on 7 Aug 2026.
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 | 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 l'impôt sur le revenu des personnes physiques, art. 118 (barème 3/15/30/40, plafonné à 30% du revenu imposable), JORDC 64e année, Première partie, n° spécial du 29 décembre 2023 — gazette scan hosted by the DGI; the barème in this exact form dates from la Loi de finances n° 19/005 du 31 décembre 2019 pour l'exercice 2020, art. 17 |
| Last verified | 2026-08-07 |
| 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. BAREME ORIGIN (established 2026-08-07 from the JO texts, adversarially re-verified): the four brackets in this exact form (first band at 3%) date from the Loi de finances n° 19/005 du 31 décembre 2019 pour l'exercice 2020, art. 17, amending art. 84 of Ordonnance-loi n° 69/009. The 2019 predecessor (LF n° 18/025) had the same three thresholds with the first band at 0%. Loi 23/053 (in force 1 January 2026) carried the barème into its art. 118 unchanged, including the 30% cap — the instrument changed, the scale did not, and effective_from now carries the scale's origin. AUDIT NOTE: the law number is 23/053, not 23/052 — see the corporate-tax notes for the JO evidence.
Earlier values
| From | Value | Source |
|---|---|---|
| 2019-01-01 | structured | Loi de finances n° 18/025 du 13 décembre 2018 pour… |
Get it programmatically
curl https://afriref.dev/v1/cd/income-tax
# $0.005 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: 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) · Impôt sur les sociétés (IS) · Withholding tax rates · Moratory interest (intérêts moratoires) · Statutory social-insurance contributions
The same figure elsewhere: Egypt · Equatorial Guinea · Eswatini · Ethiopia · Gabon · all 34