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CD Tax 2020

Democratic Republic of the Congo Tax Tables 2020 - Tax Rates and Thresholds in Democratic Republic of the Congo

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This page contains the tax table information used for the calculation of tax and payroll deductions in Democratic Republic of the Congo in 2020. These tax tables are used for the tax and payroll calculators published on iCalculator™ CD, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Democratic Republic of the Congo or would like to add to or suggest amendments to the information herein then please contact us.

Democratic Republic of the Congo Personal Income Tax Tables in 2020

The Income tax rates and personal allowances in Democratic Republic of the Congo are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Democratic Republic of the Congo Tax Calculator 2020.

Democratic Republic of the Congo Residents Income Tax Tables in 2020
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from ₣ 0.000.00to ₣ 524,160.00
15%Income from ₣ 524,160.01 to ₣ 1,428,000.00
20%Income from ₣ 1,428,000.01 to ₣ 2,700,000.00
22.5%Income from ₣ 2,700,000.01 to ₣ 4,620,000.00
25%Income from ₣ 4,620,000.01 to ₣ 7,260,000.00
30%Income from ₣ 7,260,000.01 to ₣ 10,260,000.00
32.5%Income from ₣ 10,260,000.01 to ₣ 13,908,000.00
35%Income from ₣ 13,908,000.01 to ₣ 16,824,000.00
37.5%Income from ₣ 16,824,000.01 to ₣ 22,956,000.00
40%Income from ₣ 22,956,000.01 and above
Democratic Republic of the Congo Non-residents Income Tax Tables in 2020
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from ₣ 0.000.00to ₣ 524,160.00
15%Income from ₣ 524,160.01 to ₣ 1,428,000.00
20%Income from ₣ 1,428,000.01 to ₣ 2,700,000.00
22.5%Income from ₣ 2,700,000.01 to ₣ 4,620,000.00
25%Income from ₣ 4,620,000.01 to ₣ 7,260,000.00
30%Income from ₣ 7,260,000.01 to ₣ 10,260,000.00
32.5%Income from ₣ 10,260,000.01 to ₣ 13,908,000.00
35%Income from ₣ 13,908,000.01 to ₣ 16,824,000.00
37.5%Income from ₣ 16,824,000.01 to ₣ 22,956,000.00
40%Income from ₣ 22,956,000.01 and above

Democratic Republic of the Congo Social Security and Payroll Deduction Rates in 2020

In the Democratic Republic of the Congo (DRC), both employees and employers contribute to the social security system, which is designed to provide various benefits and support to workers and their families. These contributions are mandatory and fund several key programs:

Democratic Republic of the Congo Social Security in 2020: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
INSS Pension5%5%10%
INSS Occupational Risk0%1.5%1.5%
INSS Family Benefits0%6.5%6.5%
INPP Profesional Training0%3%3%
ONEM Employment0%0.2%0.2%
Democratic Republic of the Congo Social Security and Payroll Deduction in 2020: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
INSS Pensionn/an/an/an/a
INSS Occupational Riskn/an/an/an/a
INSS Family Benefitsn/an/an/an/a
INPP Profesional Trainingn/an/an/an/a
ONEM Employmentn/an/an/an/a

Democratic Republic of the Congo VAT Rates in 2020

VAT rates for Democratic Republic of the Congo are reviewed annually, you can use the VAT Calculator to calculate VAT due in Democratic Republic of the Congo or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Democratic Republic of the Congo VAT Rates
VAT RateVAT Description
0%Zero Rated
8%Reduced Rate
16%Standard Rate

Historic Tax Tables supported for Democratic Republic of the Congo

The following tax tables are supported by iCalculator™ CD as part of the suite of free tax tools we provide for Democratic Republic of the Congo.