Democratic Republic of the Congo Tax Tables 2024 - 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 2024. 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.
2024 Tax Tables [Quick Links]
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Democratic Republic of the Congo Personal Income Tax Tables in 2024
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 2024.
Democratic Republic of the Congo Residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 3% | Income from ₣ 0.000.00 | to | ₣ 1,944,000.00 |
| 15% | Income from ₣ 1,944,000.01 | to | ₣ 21,600,000.00 |
| 30% | Income from ₣ 21,600,000.01 | to | ₣ 43,200,000.00 |
| 40% | Income from ₣ 43,200,000.01 | | and above |
Democratic Republic of the Congo Non-residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 25% | Flat rate on all taxable income |
Democratic Republic of the Congo Social Security and Payroll Deduction Rates in 2024
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 2024: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| INSS Pension | 5% | 5% | 10% |
| INSS Occupational Risk | 0% | 1.5% | 1.5% |
| INSS Family Benefits | 0% | 6.5% | 6.5% |
| INPP Profesional Training | 0% | 3% | 3% |
| ONEM Employment | 0% | 0.2% | 0.2% |
Democratic Republic of the Congo Social Security and Payroll Deduction in 2024: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| INSS Pension | n/a | n/a | n/a | n/a |
| INSS Occupational Risk | n/a | n/a | n/a | n/a |
| INSS Family Benefits | n/a | n/a | n/a | n/a |
| INPP Profesional Training | n/a | n/a | n/a | n/a |
| ONEM Employment | n/a | n/a | n/a | n/a |
Pension Fund Contributions
One of the major components of the social security system in the DRC is the pension fund. Contributions to this fund ensure that employees receive financial support upon reaching retirement age. This helps in providing a stable income for retired workers.
Health Insurance Contributions
Contributions to health insurance are essential for providing healthcare coverage to employees. This includes access to medical treatments, hospital care, and other health-related services.
Family Benefits
Family benefits are another aspect of the DRC’s social security system. These benefits are designed to support employees with families, covering expenses related to childcare, education, and other family-related needs.
Unemployment Insurance
Unemployment insurance provides financial assistance to employees who lose their jobs. This benefit is crucial in supporting workers during periods of unemployment while they seek new employment.
Work-Related Injury and Occupational Disease Coverage
This element of the social security system covers employees who suffer from work-related injuries or occupational diseases. It ensures they receive appropriate medical care and financial support during recovery.
The social security and payroll deduction system in the DRC plays a significant role in supporting the workforce, contributing to the overall social welfare and economic stability of the country.
Democratic Republic of the Congo VAT Rates in 2024
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 Rate | VAT 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.