Cd Income Tax

---
name: cd-income-tax
description: "Prepare an individual income-tax research workpaper for DR Congo income earned in 2026 under the IRPP reform. Use this Guide to screen habitual residence and source, classify income, identify salary-base deductions and global deductions, apply the annual progressive scale, and distinguish an individual return from employer withholding reports. It includes the business-income minimum, conditional family relief, withholding reconciliation and two recomputing cases. The output is a supported draft calculation and filing checklist. The carried-law chain, certain statutory interactions, special workers, full investment and capital-gain calculations, and authenticated filing remain unresolved. Do not treat the research-year label or a prepared workpaper as confirmation of final tax liability or a completed filing."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cd-income-tax"
  jurisdiction: "CD"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# DR Congo individual income tax: IRPP research workpaper v1.0

## Who this applies to

**RESEARCH HOLD.** The original enacted 2025 provisions carried into 2026 by Finance Law 25/060 article 16 have not been fully reconciled. This rewrite also leaves the specific legal interactions named below unresolved. Use it only as a conditional workpaper of the cited text until the governing chain and relevant conditions are established. Do not report a final 2026 tax amount or filing completion. [2026 Finance Law art.16](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf).

The IRPP reform concerns income earned in 2026. Law 23/053 article 153 supplies the delayed commencement rule, and the Ministry identifies entry into force as 1 January 2026. A2025 salary declaration filed in 2026 is a different period. [Law 23/053 art.153](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf); [Ministry reform page](https://finances.gouv.cd/reformes/reforme-fiscalite-directe-is-irpp).

Habitual residents are within IRPP regardless of nationality or source, subject to treaty and statutory exemptions. Nonresidents with Congolese-source income are also within scope. A worker resident abroad is included where both the paid activity takes place in DR Congo and the employer is resident or established there. [Law 23/053 arts.58–59](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf).

Habitual residence is not only a day-count test. Article 60 separately covers a permanent home or principal place of stay, professional activity unless proved accessory, and at least 183 days continuously or otherwise in a 12-month period. State officials posted abroad and not subject to personal income tax there are also included. Record each test and treaty issue;182 days alone does not establish nonresidence. Article 61 also covers income assigned to DR Congo by treaty. [Law 23/053 arts.60–61](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf).

Screen articles 62–64 rather than exempting all international-organisation or diplomatic staff: treaty rules, diplomatic status, official remuneration, represented nationality and reciprocity matter. Article 63 separately addresses specified partnership members and individual sole shareholders; its interaction with entity-level IS needs separate treatment before allocating those profits. This draft does not approve a transparent-entity or sole-shareholder calculation. [Law 23/053 arts.62–64](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf).

## Rates, bands and thresholds

Annual net global income is rounded down to the lower CDF 1000 before applying the scale. These are marginal bands, not a single rate on the entire income. [Law 23/053 art.118](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf).

| Item | Cited rule and conditions | Research period | Official source |
|---|---|---|---|
| First annual band | 3% from CDF 0 to 1,944,000; ordinary scale has no zero-rate band, but exemptions and special regimes still require screening | 2026 | [Law 23/053 art.118](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf) |
| Second annual band | 15% on the slice CDF 1,944,001–21,600,000 | 2026 | [Law 23/053 art.118](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf) |
| Third annual band | 30% on the slice CDF 21,600,001–43,200,000 | 2026 | [Law 23/053 art.118](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf) |
| Highest annual band | 40% on the slice above CDF 43,200,000 | 2026 | [Law 23/053 art.118](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf) |
| Scale ceiling | Article 118 says total tax cannot exceed 30% of taxable income; interaction with the business minimum and family relief must be resolved where it changes the result | 2026 | [Law 23/053 art.118](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf) |
| Family relief | 2% of eligible scale tax for each qualifying family member, maximum 9; no relief on tax relating to income above the third band; family status is at 1 January | 2026 | [Law 23/053 arts.123–125](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf) |
| Business-income minimum | Global IRPP cannot be less than 1% of turnover where declared global income includes industrial/commercial/property/artisan, noncommercial or agricultural profits; microenterprises excluded | 2026 | [Law 23/053 art.122](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf) |

## The base

IRPP covers annual net global income, not only salaries. Article 58 identifies six categories: employment/assimilated income, investment income, individual capital gains, industrial/commercial/property/artisan profits, noncommercial profits/assimilated income, and agricultural profits. Establish each net category before aggregation under article 67. Do not carry forward the old Guide's claim that nonsalary income is outside IPR as a statement about IRPP. [Law 23/053 arts.58 and 67](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf).

### Employment and assimilated income

Article 68 includes salary, indemnities, pensions, life annuities, cash and in-kind advantages, specified director/public-office remuneration, and amounts paid on cessation or employment-contract termination. In-kind benefits use actual value. Do not apply the old Guide's separate termination percentage without current legal support. [Law 23/053 art.68](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf).

Article 69 immunities include actual family allowances within legal rates; specified statutory old-age/disability/death payments and protected pensions; military/police remuneration and specified career-end allocation; maintenance payments; scholarships; and qualifying housing, transport and medical benefits. Housing allowance is limited to 30% of remuneration. Daily transport uses the local ticket cost with a maximum of six taxi journeys for executives or six bus journeys for other personnel, with reality and necessity proved. Medical costs need persuasive documents. Verify each category's full facts rather than treating every allowance or pension as exempt. [Law 23/053 art.69](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf).

The salary net base follows articles 70–71. Deduct contributions only where payments were actually and definitively made to official pension funds or compulsorily under the employer's auspices by statute/employment contract for a life annuity, pension, health or unemployment insurance. An amount labelled social security is not enough evidence on its own. Domestic personnel and employees of microenterprises use ministerially prescribed lump rates under article 70; those rates have not been established here. [Law 23/053 arts.70–71](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf).

### Other categories and global deductions

Business taxpayers need a separate net-profit calculation and regime classification. Article 89 applies IS principles/conditions to the specified real-regime business profits, with category exclusions and mixed-expense rules. This Guide accepts an independently established category-net figure, not turnover as profit. The [corporate workpaper](cd-corporate-income-tax.md) is a related source checklist, not automatic proof that every corporate rule applies to an individual. Capital income, gains, noncommercial and agricultural income need their own complete base and exemption work. [Law 23/053 arts.67 and 89](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf).

Article 116 permits specified global deductions only where not already used in category-net calculations: obligatory gratuitous annuity payments and life-insurance premiums within 5% of gross taxable income; court-ordered maintenance; voluntary retirement payments within 10% of gross taxable income; and social-security payments for domestic staff. Property deficits are not global deductions. Establish each payment, statutory condition and cap base, and prevent double deduction. [Law 23/053 art.116](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf).

Family relief under articles 123–125 is conditional. Article 124 identifies spouse, qualifying unmarried/recognised/adopted/guardianship children and household ascendants, with a prior-year resources condition for children and ascendants. Its exact negative wording needs legal clarification before this draft can determine those persons' eligibility from income figures. Do not infer qualifying dependants from a head count or award relief against fourth-band tax. The cases below assume no family relief, so they do not decide the cap/relief ordering. [Law 23/053 arts.123–125](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf).

Prepare the scale on the rounded annual net global base, then separately record family relief, the article 122 minimum and valid withholding. Stop where their ordering or interaction changes the answer. Article 121 normally credits withholding against annual scale tax. It makes domestic/microenterprise employee withholding final only where the pay is their sole income, and provides administrative use of excess withholding for past/future fiscal obligations. It does not by itself prove an immediate cash refund or authorise a self-directed offset. [Law 23/053 arts.118 and 121–125](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf).

Article 150 sets statutory rounding: a decimal goes to the franc above if the first decimal is 5 or more, otherwise to the franc below; a remainder of CDF 50 or more then goes to the hundred above, and a remainder below CDF 50 to the hundred below. [Law 23/053 art.150](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf).

## Deadlines and filing

| Obligation | Cited deadline and condition | Official source |
|---|---|---|
| Individual annual declaration | No later than 30 April following the income year, at the tax service for the individual's residence; the 2026 replacement article 17 does not reproduce the earlier salary-only waiver | [Finance Law 25/060 art.20 replacing Procedures Law 004/2003 art.17,PDF17–18](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf) |
| Employer annual salary report | Specified corporate/other-entity and real/small-business individuals report salaries paid by 31 March, with individual sheets sorted by province/alphabetically; this is separate from the individual's declaration | [Finance Law 25/060 art.22 replacing Procedures Law art.22 ter,PDF18](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf) |
| Monthly salary withholding | Employer retains monthly under article 119; the cited Procedures Law article 18 requires remittance no later than 15th of the next month after payment/availability, with a declaration even for nil pay | [Law 23/053 art.119 and Law 23/052 art.1 replacing Procedures Law art.18,PDF5](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf) |

For 2026 income the ordinary individual-return date from that rule is 30 April 2027; the employer's separate salary-report date is 31 March 2027, before any independently established extension. The old 30 March statement must not route either obligation. The public DGI IRPP page confirms the global-income architecture and scale, but does not establish the actual return form, field numbers or authenticated completion sequence. [DGI IRPP page](https://dgi.gouv.cd/impot-sur-le-revenu-des-personnes-physiques-irpp/).

Prepare and complete the file in this order:

1. Identify period, residence/source, exemptions and all income categories. Establish the governing-law chain before using this conditional workpaper for an actual liability.
2. Build category-net schedules, supported global deductions, family-status evidence, and withholding/payment reconciliation; isolate every unresolved amount.
3. Obtain the current individual declaration and competent tax office's instructions. For normal-accounting individuals with the specified business/noncommercial/agricultural profits, the 2026 article 17 requires the article 13 financial-statement annexes, adviser/accountant countersignature and actual-sales recap to traders/manufacturers. [Finance Law 25/060 art.20](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf).
4. Calendar the individual's return and separate employer reports/remittances; don't treat one as the other. A payer's withholding certificate supports reconciliation, not proof that the individual has filed.
5. Stop before submission: the current form number, fields, authentication, bank/payment reference, submission response and acceptance receipt are not observed. [i-Impôts](https://i-impots.dgirdc.cd/) is the public DGI entry point, not a verified step sequence. Preserve actual filing and payment acknowledgements before reporting completion.

## Penalties and interest

Article 151 applies the amended Procedures Law's controls, sanctions, collection and appeal rules to IRPP. This draft does not reconstruct all current penalty or interest rates. A late, omitted or corrected return needs its exact current source and notice; do not turn a source gap into a zero-penalty assumption. [Law 23/053 art.151](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf).

## Cross-border points

Use the residence/source tests above before applying a domestic calculation, then resolve treaty allocation, exemptions and double-tax relief separately. The [nonresident-payment Guide](cd-cross-border.md) is a payer-side classification job; it does not supply an individual's complete residence, annual credit or treaty entitlement. August 2026 changes to financial-income categories require date/version analysis and reconciliation with existing exemptions; the savings-interest question is held in Sources, not answered from the old text alone. [Law 23/053 arts.58–62 and 80](https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf); [Rectifying Law 26/032 art.19](https://www.budget.gouv.cd/wp-content/uploads/budget2026/lfr_2026/lfr_2026_recettes.pdf).

## Two worked examples that recompute

These are conditional demonstrations of the cited text, not approved 2026 tax bills. Assume the carried-law chain and ordinary classification are established, no family relief or treaty/special-worker adjustment, no unresolved capital-income item, and supported category-net inputs. Neither example engages the uncertain cap/relief/minimum interaction.

### 1. Salary-only annual reconciliation

Assume ordinary salary-only net global income of CDF 20,000,499 after all supported category/global deductions. Round the scale base down to CDF 20,000,000. The first-band tax is CDF 58,320 and second-band tax CDF 2,708,400, total CDF 2,766,720, below the CDF 6 million ceiling. No business minimum applies. The whole-franc amount rounds to CDF 2,766,700 under the hundred rule. With CDF 2,600,000 independently established withholding, the indicative balance is CDF 166,700. Do not infer a salary-only annual-filing exemption from that withholding.

```oa-check
name: Annual salary IRPP base rounding and withholding reconciliation
inputs:
  net_global_income: 20000499
  valid_withholding: 2600000
steps:
  base: floor(net_global_income / 1000) * 1000
  first_band: min(base, 1944000) * 0.03
  second_band: max(min(base, 21600000) - 1944000, 0) * 0.15
  third_band: max(min(base, 43200000) - 21600000, 0) * 0.30
  fourth_band: max(base - 43200000, 0) * 0.40
  scale_tax: first_band + second_band + third_band + fourth_band
  capped_tax: min(scale_tax, base * 0.30)
  rounded_whole_franc_tax: floor((capped_tax + 50) / 100) * 100
  indicative_balance: max(rounded_whole_franc_tax - valid_withholding, 0)
expected:
  base: 20000000
  scale_tax: 2766720
  rounded_whole_franc_tax: 2766700
  indicative_balance: 166700
```

### 2. Decision: ordinary real-regime business minimum

Assume an individual with an independently established valid real-regime election, CDF 200 million turnover and CDF 10 million final net global income including qualifying business profit. The scale yields CDF 1,266,720; the 1% turnover minimum is CDF 2 million. The latter is still below the CDF 3 million scale ceiling, so this case does not decide a ceiling-versus-minimum conflict. With no family relief and CDF 1.5 million independently supported creditable payments, the indicative balance is CDF 500,000. Without the real-regime election/classification, stop and determine the applicable regime first.

```oa-check
name: Real-regime business minimum exceeds scale within ceiling
inputs:
  net_global_income: 10000000
  turnover: 200000000
  valid_creditable_payments: 1500000
steps:
  base: floor(net_global_income / 1000) * 1000
  first_band: min(base, 1944000) * 0.03
  second_band: max(min(base, 21600000) - 1944000, 0) * 0.15
  third_band: max(min(base, 43200000) - 21600000, 0) * 0.30
  fourth_band: max(base - 43200000, 0) * 0.40
  scale_tax: first_band + second_band + third_band + fourth_band
  scale_ceiling: base * 0.30
  business_minimum: turnover * 0.01
  liability_before_credits: max(min(scale_tax, scale_ceiling), business_minimum)
  indicative_balance: max(liability_before_credits - valid_creditable_payments, 0)
expected:
  scale_tax: 1266720
  scale_ceiling: 3000000
  business_minimum: 2000000
  liability_before_credits: 2000000
  indicative_balance: 500000
```

## Ask the client first

- Which income year and residence/source facts apply, including home, main stay, professional activity, twelve-month travel record and treaty status?
- Which of the six income categories, exemptions, entity-profit allocations and special employment regimes are involved?
- What supports each category-net amount and deduction, including actual pension/insurance payments and amounts already used in category calculations?
- What was the family situation at 1 January, and what evidence establishes each proposed dependant's legal eligibility?
- What business turnover, regime/election, withholding certificates, provisional payments and administrative credits are established?
- Which current individual/employer forms, competent office, submission/payment route and actual receipts apply, and which unresolved law or base interaction still blocks finalisation?

## Sources

| Source | Official URL | Read on and scope |
|---|---|---|
| Laws 23/052 and 23/053, official combined gazette | https://dgi.gouv.cd/wp-content/uploads/2025/09/loi-is-et-Irpp.pdf | 2026-11-01: procedure art.18PDF5; IRPP arts.58–71PDF26–30,art.80PDF32,art.89PDF34,regime/election arts.107–113PDF38,arts.116–128PDF39–41 and final arts.150–153PDF44. Relevant scanned pages read visually; full other-category computations not reconstructed. |
| Finance Law 25/060,2026 | https://www.budget.gouv.cd/wp-content/uploads/budget2026/lf_2026_recettes.pdf | 2026-11-01: carried-measure art.16, replacement individual-return art.20PDF17–18 and employer-report art.22PDF18 read, including actual scan. Original 2025 carried provisions remain unreconciled. |
| Rectifying Law 26/032, 7 August 2026 | https://www.budget.gouv.cd/wp-content/uploads/budget2026/lfr_2026/lfr_2026_recettes.pdf | 2026-11-01: art.19 changing financial-income categories read in captured OCR; art.80 interaction and exact application across the change are not resolved. |
| Ministry, direct-tax reform | https://finances.gouv.cd/reformes/reforme-fiscalite-directe-is-irpp | 2026-11-01: commencement field actually opened;1 January 2026. |
| DGI, public IRPP presentation | https://dgi.gouv.cd/impot-sur-le-revenu-des-personnes-physiques-irpp/ | 2026-11-01: scope, six income categories, scale/cap and public links read; no actual authenticated return observed. |

Not yet confirmed: complete original 24/011 carried-measure chain and current implementing orders; family child/ascendant resources wording and cap/family-relief/business-minimum ordering when it changes the result; complete other-category bases, capital gains/exemptions and their withholding; August savings-interest addition versus art.80 exemptions and exact change-period treatment; court/treaty/foreign-credit and exit computations; art.63 sole-shareholder/entity-IS interaction; current lump rates for domestic and microenterprise employees, casual/day labour and termination treatment; complete small/micro-business thresholds, current ministerial adjustments, election/procedure and turnover-tax interaction; current rates of social contributions, full pension/insurance eligibility and medical/housing/transport evidence; complete penalties/interest, return numbers/fields, authenticated submission/payment/receipt workflow and employer versus individual administrative instructions. The former casual 15%, termination 10%, blanket identical-residence scale, blanket salary-only scope and 30 March annual date are not recertified as current rules. All old topics have destinations in the accompanying map. Country coverage stays partial.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cd-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cd-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.