What are the main common law taxes levied in the DRC?

The main common law taxes collected in the DRC are those listed in the table below:

TITLE OF THE TAXLEGAL BASISCONTENTS OF THE DIETCOMMENTS
1. REAL TAXES  :

a) Property tax

b) Vehicle tax (+Special circulation tax)

c) Tax on the surface area of ​​mining and hydrocarbon concessions

– Ordinance-Law No. 69/006 of February 10, 1969 relating to real taxes (amended and supplemented several times)a) subjection of properties (Concessions) built (buildings) and unbuilt (land) according to their surface area (per m 2 )

b) Taxation of motor vehicles according to their fiscal power (horsepower to tonnage)

c) Liability of Concessions having as their object the research or exploitation of minerals or hydrocarbon substances depending on the surface area

Tax falling under the jurisdiction of the provinces (Variable rates depending on the provinces)
 

2. SCHEDULE INCOME TAX

 

a) Tax on rental income

b) Tax on movable income

c) Tax on profits and profits

Ordinance-Law No. 69/009 of February 10, 1969 relating to scheduled taxes on incomea) Liability of building rents (=income from the rental of buildings and land)

b) Liability of dividends, interest, fees and royalties, at the time of payment of income

Rate: 20%

c) Taxation of profits (commercial income), profits (non-commercial income) and Remuneration

Rate : 

– 30% IBP/Companies

– Progressive by IBP tranches/natural persons

Tax under provincial jurisdiction (Traditional rate: 22%)

Taxes within the jurisdiction of the Central Government

Same

3. VALUE ADDED TAX (VAT)– Ordinance-Law No. 10/001 of August 20, 2010 establishing VAT (amended and supplemented several times)Taxation of supplies of goods, services and imports

Rate: 16%

Same
4. CUSTOMS DUTIES

 

 

 

a) on importation

b) for export

Ordinance-Law No. 10/002 of August 20, 2010 on the Customs Code (amended and supplemented several times)a) taxation of goods and services entering the national territory on the basis of their customs values

b) taxation of certain categories of goods when they leave the territory (green coffee, mineral products, mineral oils, electrical energy, wood, fresh water and scrap metal)

Same

a) Rates determined by the Tariff of import duties and taxes according to the tariff type

3 rates: 5%, 10% and 20%

b) 3 rates: 1%, 5% and 10%

5. EXCISE DUTIESOrdinance-Law No. 18/002 of March 13, 2018 on the Excise CodeSpecific taxation of the importation or local production of certain products (Alcohols, alcoholic beverages, lemonades, tobacco and cigarettes, petroleum products, telecommunications, plastic products, vehicles, etc.)Rate: 5%, 10%, 15%, 20%, 24%, 28%, 45%, 60% and 80%
6. TAXES AND FEES

(NON-TAX REVENUE)

– Ordinance-Law No. 18/003 of March 13, 2018 establishing the nomenclature of rights, taxes and royalties of the central government

– Ordinance-Law No. 18/004 of March 13, 2018 establishing the nomenclature of taxes, duties, fees and charges of the province and the decentralized territorial entity as well as the terms of their distribution.

Rates set by interministerial decrees

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