N°

Types of taxes

%

1.

Business income tax (corporate income tax)

35%

2.

Rental tax

20%

3.

Personal income tax (on dividends)

20%

4.

Value Added Tax (domestic and import)

16%

5.

Value Added Tax (export)

0%

6.

Business tax on remuneration (see details below) :Income less than CDF 72,000: 3%.

• Between CDF 72,001 and 126,000: 5%.
• Between CDF 126,001 and 208,800: 10%.
• Between CDF 208,801 and 330,000: 15%.
• Between CDF 330,001 and 498,000: 20%.
• Between CDF 498,001 and 788,400: 25%.
• Between CDF 788,401 and 1,200,000: 30%.
• Between CDF 1,200,001 and 1,686,000: 35%.
• Between CDF 1,686,001 and 2,091,600: 40%.
• Between CDF 2,091,601 and 2,331,600: 45%.
• Equal to or greater than CDF 2,331,601: 50%.