In the DRC, mining sector stakeholders benefit from derogatory tax measures constituting investments having a significant impact on the economy. Nevertheless, the practical subtleties of tax installments, and the application of a minimum tax, suggest that Congolese fiscal policy is moving away from some of these objectives.
Non-adjustable tax installments
Mining companies and their subcontractors are subject to a corporate income tax (CIT) on their profit at the rate of 30%. This tax is paid in three installments: an installment in July, a second in November, and the balance in April of the following year.