As one of Africa’s largest and most resource-rich countries, DR Congo presents a unique opportunity for expats working in industries such as mining, humanitarian aid, diplomacy, and international development.
In this guide, we’ll walk you through everything you need to know about relocating to DR Congo from a personal tax perspective, including tax residency, income tax, special tax regimes and tax return obligations.
TaxPilot recommend that you organize your affairs in good time to get ahead and make the most of favorable tax treatment while making sure you’re meeting your tax return obligations.
DR Congo follows a territorial taxation model. You will pay tax on local sourced incomes only, irrespective of your resident status.
if you spend more than 183 days in DR Congo during the tax year.
if your personal, economic and social ties are located in DR Congo during the tax year.
if your main residence is located in DR Congo during the tax year.
Tax on property and share sales
Tax on value of owned assets
Tax on assets passed to heirs
Tax to contribute to state welfare
If you receive incomes overseas while you are living in the DR Congo, you may find that the source country, as a starting point, continues to tax the income.
Double taxation agreements may remove the source country’s taxing right and thus, enable you to receive incomes tax free globally.
At present, DR Congo has two double taxation agreements signed.
