DR Congo Inheritance & Gift Tax Guide 2026

Overview — Inheritance & Gift Taxation

DR Congo's tax regime for wealth transfer is based on registration duties rather than inheritance or estate tax. There is no separate estate duty, inheritance tax, or death tax. However, the registration of asset transfers (whether by inheritance or lifetime gift) with the DGI incurs duties at rates depending on the relationship between the transferor and the recipient. The registration duty must be paid before the transfer can be legally perfected and recorded in the land registry (for property) or other relevant register. Upon death, there is no deemed disposal of assets for income tax purposes — the heir inherits the deceased's cost base (no step-up to market value), which may result in CGT when the heir eventually sells. DR Congo follows the French civil law tradition for succession matters, and the Civil Code (Code Civil) governs intestate succession. Customary law also plays a significant role, particularly for rural land holdings.

Registration Duty Rates — Inheritance & Gifts

The registration duty rates for both inheritance and lifetime gifts depend on the relationship between the parties:

• 2% — transfers between spouses and to direct descendants (children, grandchildren) and direct ascendants (parents, grandparents)
• 3% — transfers between siblings (brothers, sisters), nieces, and nephews
• 5% — transfers to non-relatives, cousins, and other extended family members not covered above

The duty is calculated on the net value of the assets transferred (market value less any debts or charges). For cash and financial assets, the value is the face value. For real property, the value is the higher of the declared value or the official market value assessed by DGI. There is an annual exemption of CDF 10,000,000 for lifetime gifts to direct descendants — the first CDF 10,000,000 given to each child per year is exempt from registration duty. Gifts to charitable organisations registered in DR Congo are exempt from all registration duties.

Inheritance vs. Gifts — Timing Considerations

Since inheritance and gifts are taxed at similar rates, the timing of wealth transfer is primarily a personal rather than tax decision. However, there are strategic considerations:

• Lifetime gifts — allow the donor to see the benefit of the transfer, utilise the CDF 10,000,000 annual exemption per child, and potentially reduce the donor's exposure to CGT on future appreciation (the donee acquires the asset at the donor's cost base)
• Inheritance — the heir inherits the cost base, no CGT is triggered on death, but the heir will face CGT on the full appreciation from the original acquisition when they eventually sell

For appreciating assets (real estate, shares), lifetime gifting may result in lower overall tax if the annual exemption is used progressively over several years.

Intestate Succession — Civil Code & Customary Law

If a person dies without a will (intestate), the distribution of their estate is governed by the DR Congolese Civil Code (Code Civil), which follows the French model, alongside customary law:

• Spouse and children — the surviving spouse receives a proportion (typically 25% usufruct or 100% of community property depending on the marriage regime), and the remainder is divided equally among the children
• Spouse, no children — the surviving spouse receives 50%, and the remaining 50% goes to the deceased's parents and siblings
• No spouse, children survive — children inherit equally
• Customary law — for rural land and certain traditional assets, customary succession rules may apply, particularly in eastern DR Congo

The community property regime (communauté réduite aux acquêts) is the default marital property regime. Under this regime, assets acquired during the marriage are jointly owned, while assets owned before marriage remain separate. The surviving spouse's share of community property is not subject to registration duty.

Wills & Estate Planning

Having a valid will (testament) is the most effective way to ensure assets pass according to the deceased's wishes and to minimise registration duties. A will must be in writing and either notarised (testament authentique) or handwritten, signed, and dated (testament olographe). The will should appoint an executor (exécuteur testamentaire) to administer the estate. Probate (envoi en possession) involves applying to the Tribunal de Grande Instance with the will, death certificate, and inventory of assets. Notary fees for estate administration are typically 2–4% of the estate value. Foreign nationals with assets in DR Congo should have a separate DR Congolese will covering their local assets to avoid conflicts of law and delays.

FAQs

Do I need to pay CGT on inherited property if I sell it?

Yes, if you sell inherited property, CGT applies on the gain (selling price minus the deceased's original cost base — no step-up in basis). The CGT rate is 20% for property gains.

Is there a way to reduce registration duty on gifts to my children?

Yes, you can use the annual exemption of CDF 10,000,000 per child. By gifting CDF 10,000,000 each year to each child over several years, significant wealth can be transferred without any registration duty.

Does DR Congo recognise foreign wills for DR Congolese assets?

Foreign wills may be recognised but must go through the probate process in DR Congo to be effective for local assets. It is generally advisable to execute a separate DR Congolese notarised will for assets located in DR Congo.

Disclaimer

This guide provides general information about DR Congolese inheritance and gift tax for the 2026 tax year. Succession law is complex and intersects with customary law. Always consult with a qualified DR Congolese lawyer or tax advisor for advice specific to your situation. InvestmentKit does not provide tax or legal advice.