Congo (DRC)'s headline corporate income tax (CIT) rate is 30.
The headline personal income tax (PIT) rate is 40.
The standard VAT/GST (or equivalent consumption tax) rate is 16. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Article 62 of the DRC Tax Code broadly defines residency: an individual is resident if they have a real, effective, permanent home available, or if their domicile, family, center of vital interests, or center of business is in the DRC. Tax authorities also examine whether a foreigner spends more than 183 days a year in the DRC as a supporting factor. Residents are taxed on worldwide income; non-residents only on DRC-source income (a territorial/source-based system for the country generally).
No specific CFC provisions exist in DRC law.
There are no general thin capitalization rules in DRC tax legislation. However, the Mining Code separately requires that a mining license holder's borrowed-funds-to-own-funds ratio not exceed 75/25, and the OHADA Treaty (applicable regional business law) requires shareholders' equity to exceed half of authorized share capital.
The DRC's treaty network is very limited: tax treaties with South Africa and Belgium are the ones effectively implemented, per PwC's current summary.