DoubleTaxationTaxes on salary: Congo - Kinshasa preliminary data
How much income tax and social contributions are paid on a salary in Congo - Kinshasa, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | CDF 153,408,468 ≈ €60,000 |
|---|---|
| Income tax | CDF 43,721,413 ≈ €17,100 |
| Employee contributions | CDF 7,670,423 ≈ €3,000 |
| Take-home pay | CDF 102,016,631 ≈ €39,900 |
| Employer contributions and payroll taxes | CDF 19,943,101 ≈ €7,800 |
| Employer's labour cost | CDF 173,351,569 ≈ €67,800 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 CDF 76,704,234 | €60,000 CDF 153,408,468 | €120,000 CDF 306,816,937 |
|---|---|---|---|
| Sole proprietor | CDF 20,710,143 30.0 % | CDF 41,420,286 30.0 % | CDF 82,840,573 30.0 % |
| Company | CDF 30,374,877 44.0 % | CDF 60,749,753 44.0 % | CDF 121,499,507 44.0 % |
| Sole proprietor · Petites Entreprises — impôt sur les bénéfices et profits sur le chiffre d'affaires — ventes | CDF 767,042 1.1 % | above the regime's limit | above the regime's limit |
| Sole proprietor · Petites Entreprises — impôt sur les bénéfices et profits sur le chiffre d'affaires — prestations de services | CDF 1,534,085 2.2 % | above the regime's limit | above the regime's limit |
| Sole proprietor · Micro-Entreprises — impôt forfaitaire annuel | above the regime's limit | above the regime's limit | above the regime's limit |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Congo - Kinshasa yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 2556.807805 CDF (Banque Centrale du Congo — Cours de change, marché officiel (cours moyen USD), 2026-01-02) ↗
Sources
- DGI RDC — IPR et IERE: ce que vous devez savoir (leaflet, Aug 2025)
- DGI RDC — Code des impôts, édition 2023
- US SSA — Social Security Programs Throughout the World: Africa, 2019 — Congo (Democratic Republic of the)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.