DR Congo Capital Gains Tax Guide 2026

Overview — Capital Gains Taxation in DR Congo

DR Congo has a specific CGT regime that distinguishes between asset types. For individuals, gains from the disposal of real property are taxed at 20%, while gains from securities (shares, bonds, other financial instruments) are taxed at 10%. For companies, all capital gains are included in chargeable profits and taxed at the applicable IBP rate (30% standard). The gain is calculated as the difference between the disposal proceeds (net of selling costs) and the acquisition cost (plus enhancement expenditure). A specific withholding mechanism applies to property sales by non-residents.

Tax Rates by Asset Type

The applicable CGT rate depends on the type of asset and taxpayer:

• Property (individuals) — 20% on net gain. A withholding of 20% on the gross sale price is applied at the point of sale (deducted by the notary). For residents, this is an advance payment against the final 20% CGT liability. For non-residents, the 20% withholding is a final tax
• Securities (individuals) — 10% on net gain from disposal of shares, bonds, and other financial instruments
• Companies — gains included in ordinary taxable profit at IBP rate of 30%
• Business assets — gains on disposal of business assets (goodwill, machinery, vehicles) are taxed at the standard IBP rate of 30%

The 10% rate on securities gains makes investment in shares and bonds more tax-efficient than direct property investment.

Property Gains — Specific Rules

Gains from the disposal of real property follow specific rules. The gain is calculated as sale price (net of selling costs) minus acquisition cost (plus enhancement expenditure). The acquisition cost may be indexed for inflation using official coefficients published by DGI. The indexed cost method reduces the real gain over long holding periods. The principal residence exemption applies if the property has been held for more than 5 years and was the owner's main home. Non-residents selling DR Congolese property are subject to 20% withholding on the gross sale price as a final tax, collected by the notary at the time of transfer.

Share Disposals & Securities

Gains from the disposal of shares in DR Congolese companies are taxed at 10% for individuals. Shares held for more than 2 years may benefit from a reduced inclusion rate, effectively lowering the effective CGT. Gains from disposal of government bonds (BTA, OTA) held to maturity are generally treated as interest (subject to 20% WHT) rather than capital gains. Gains from business asset disposals (machinery, equipment, goodwill) are included in the company's taxable profit at 30%. Rollover relief may be available where the proceeds from business asset disposals are reinvested in similar assets within 2 years, deferring the gain.

Exemptions & Reliefs

DR Congo provides certain exemptions from capital gains taxation:

• Principal residence — gain on sale of main home is exempt if held for more than 5 years and occupied as primary residence
• Small disposals — gains below CDF 5,000,000 in a tax year are exempt for individuals
• Inheritance — no deemed disposal on death; heirs inherit the cost base (no step-up to market value)
• Gifts between spouses — transfers between spouses are exempt from CGT
• Compulsory acquisition — gains from government compulsory purchase may be exempt or deferred
• Long-term securities — shares held for more than 2 years benefit from reduced inclusion rate

FAQs

Can I offset capital losses against other income?

Capital losses may be offset against capital gains in the same year within the same asset category. Unrelieved losses may be carried forward for up to 3 years against future capital gains only. Losses cannot be offset against salary or business income.

How is the indexed acquisition cost calculated for property?

DGI publishes annual indexation coefficients. The original purchase price is multiplied by the coefficient applicable to the years elapsed since acquisition. For example, if the coefficient for a 10-year hold is 1.3, a purchase price of CDF 100,000,000 becomes CDF 130,000,000 for gain calculation purposes.

Are gains from mining asset disposals subject to CGT?

Yes, gains from the disposal of mining rights and mining assets are subject to CGT. The Mining Code provides specific rules for calculating gains on mining asset disposals, including the treatment of exploration and development costs.

Disclaimer

This guide provides general information about DR Congolese capital gains tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified DR Congolese tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.