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The Democratic Republic of the Congo Tax Changes for 2019

The Democratic Republic of the Congo introduced a number of tax changes for 2019 as part of the Finance Law 2019, which was published in the Official Gazette on 21 December 2018. The main changes include:

  • A reduction in the standard corporate tax rate from 35% to 30%;
  • Allowing the minimum tax paid by loss-making companies to be carried forward and deducted in subsequent years;
  • New individual employment income tax brackets/rates as follows:
    • up to CDF 1,944,000 – 0%
    • over CDF 1,944,000 up to 21,600,000 – 15%
    • over CDF 21,600,000 up to 43,200,000 – 30%
    • over CDF 43,200,000 – 40%
  • The annual transfer pricing disclosure return must be submitted within two months following the tax return deadline (previously six months); and
  • Amended tax penalties, including:
    • 20% of the tax due where an adjustment is made prior to receiving notification from the tax authority (40% for subsequent offenses);
    • 50% of the tax due where an assessment is issued (100% for subsequent offenses); and
    • 2% late payment interest per month, capped at 50% of the principal tax amount due.

Further to the income tax changes, the total social security contribution for 2019 has been set at 18%, including:

  • A pension contribution of 10%, with 5% due by the employer and 5% by the employee;
  • A family benefits contribution of 6.5%, which is due only by the employer; and
  • A vocational risk contribution of 1.5%, which is due only by the employer.

The changes are effective from 1 January 2019.

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