• The tax rate on profits and gains in the DR Congo is 30%. Still with regard to the tax on profits and gains, it should be noted that the taxpayer pays 1/100 of the declared turnover when the results are in deficit or profitable but are likely to give rise to lower taxation at that time.

• In addition, under no circumstances may the minimum tax payable under the Tax on Profits and Gains(IBP) be less than 750,000 Congolese francs for medium-sized enterprises and CFAF 2,500,000 for large enterprises. This minimum tax is only due for 1/12th or fraction of a month if the taxpayer started his activities after the month of January.

• Small enterprises are taxed on the basis of turnover and depending on the sector of activity. :
  • 1% for sales activities;
  • 2% for service activities.

In the event that the taxpayer carries out both sales and service activities, the respective turnovers are aggregated and taxed at the rate for the main activity.