Tax
VAT since 2012, with a separate mining fiscal regime
DR Congo replaced its turnover tax with a 16% VAT in 2012. Corporate income tax is 30%, and the 2018 Mining Code substantially raised royalties and introduced a windfall levy, making mining taxation a distinct regime.
Key rules
- Jurisdiction — The Direction Générale des Impôts assesses; objections proceed administratively then to court.
- Deadline — Corporate return: 30 April
- Deadline — Monthly VAT return: by the 15th of the following month
Governing law
- Ordonnance-loi n° 10/001 portant institution de la taxe sur la valeur ajoutée
- Code des impôts, as amended by annual finance laws
- Loi n° 18/001 — mining royalties and windfall provisions
In practice
The 2018 Mining Code revision is the central fact of Congolese tax law: it raised cobalt and copper royalties, introduced a 50% windfall profits tax and removed the ten-year stability guarantee from the 2002 code, prompting arbitration threats from major operators.