Corporate income tax in the DRC: inequity and inconsistency
Fairness, simplicity, competitiveness, consistency and reliability are the objectives of fiscal policies that aim to reassure companies and attract investors.

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.



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