Legislative summary of changes  Replacement of IRPP with ITS (Tax on Salaries and Wages) The Personal Income Tax (IRPP) is replaced by Impôt sur les Traitements et Salaires (ITS), a salary-specific tax. ITS applies to: Salaries, wages...

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Legislative summary of changes  Increase in INPP rates for private-sector employers The interministerial order revises the tiered INPP contribution rates applicable to private employers, based on workforce size. Employers must apply higher...

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Law No. 23/053 of 30 November 2023, published in the Official Gazette of the Democratic Republic of Congo, introduces a new tax framework replacing the previous schedular system with a unified Personal Income Tax (Impôt sur le Revenu des Personnes Ph...

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