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 Physiques – IRPP) and Corporate Income Tax (Impôt sur les Sociétés – IS). The law amends Law No. 004/2003 and takes effect on 1 January 2026
Legislative summary of changes
Key changes impacting payroll:
Introduction of a unified tax regime
- The existing schedular system under Law No. 004/2003 has been replaced with a single, comprehensive income tax framework.
- Impôt sur les Bénéfices des Professions (IBP) and Impôt Professionnel sur les Rémunérations (IPR) are repealed and replaced by Corporate Income Tax (IS) and Personal Income Tax (IRPP).
- The reform simplifies the overall structure of income taxation for individuals and corporations.
Scope and taxable persons
- The IRPP applies to both Congolese-source and foreign-source income.
- It is payable by all individuals who have their habitual residence in the DRC, regardless of nationality or income source.
- Individuals whose habitual residence is located outside DRC (non-residents) are also subject to IRPP if they receive income from a Congolese source.
- Habitual residence is defined as follows:
- Individuals who have their permanent home or principal place of stay in the Democratic Republic of Congo.
- Individuals who carry out a professional activity, whether salaried or not, in the Democratic Republic of Congo, unless they can prove that such activity is only incidental.
- Individuals who stay in the Democratic Republic of Congo for at least 183 days, whether continuously or not, over 12 months.
Exempt persons
- International civil servants and agents of international organisations for income paid by those bodies.
- Ambassadors, diplomats, consuls and consular agents accredited in the DRC, when nationals of the state they represent, subject to reciprocity.
- Certain taxpayers are exempt from obtaining a business license (patente) as governed by petty trade legislation.
Exempt employment income – Article 69
- The following income categories are excluded from IRPP:
- Alimony payments.
- Scholarships.
- Pensions, annuities and allowances granted under laws governing old-age pensions, disability or death pensions.
- The lump-sum allowance paid to military and police personnel upon completion of their careers.
- Benefits or family allowances granted to employees.
- Medical expenses supported by valid documentation.
- Daily transport allowance (no change to existing limits).
- Housing allowance (no change to existing limits).
Personal income tax calculation
- IRPP is calculated on net global income, rounded down to the nearest thousand Congolese francs.
- The progressive tax scale remains unchanged.
- Fixed rates applicable to domestic workers and micro-business staff remain unchanged.
- Other categories (e.g. casual workers – 15%, termination payments – 10%) are repealed.
- The special expatriate levy (IERE) is now fixed at 25%.
Family rebates
- The gross tax is reduced by 2% per dependant, up to a maximum of 9 dependants.
- No rebate applies to income above the third tax bracket.
- The family situation as at 1 January of the tax year determines eligibility for rebates.
Rounding rules – Article 150
- When the final tax amount includes a decimal, that fraction should be rounded up to the next whole number. If the first decimal is greater than or equal to 5, it should be rounded to the next whole number, and if it is lower than 5, it is rounded down to the lower whole number.
- When the rounded amount includes a remainder equal to or greater than CDF 50, it is rounded up to the next CDF 100. When this remainder is less than CDF 50, it is rounded down to the previous hundred CDF.
Reporting and withholding requirements
- Annual tax return: Individuals must file an IRPP return by 30 April of the year following income receipt.
- Employees whose income is fully subject to withholding are exempt from filing an annual return.
- Monthly withholding: Employers must deduct IRPP from salaries and remit it by the 15th of the following month.
- Each remittance must be accompanied by a declaration, including nil returns when applicable.
Special expatriate levy: Employers of expatriates must remit the 25% levy within 15 days of salary payment, accompanied by a declaration (including nil returns).
Additional information and resources
- Click here to access the official publication.
Please refer to release note 16475 titled Calculation changes | Updates for tax year 2026 for more information.
Should you have any questions regarding the DRC | New tax framework for tax year 2026, please feel free to visit our Support page for more ways to get in touch, or email us at [email protected]
The Deel Local Payroll Team