DR Congo Investment Income Guide 2026

Overview — Investment Income Taxation

DR Congo taxes investment income through withholding taxes at source for most passive income streams. The withholding tax is generally a final tax for resident individuals, meaning no further tax reporting is required. For companies, withheld tax is creditable against corporate tax. For non-residents, withholding tax rates may be reduced under applicable double tax treaties (including DTTs with France, Belgium, Canada, and South Africa). The Direction Générale des Impôts (DGI) administers all withholding tax under the General Tax Code. The investment landscape includes government bonds (BTA, OTA), bank deposits, mining royalty streams, and private equity in the resource sector.

Dividends — 10% WHT (Final for Residents)

Dividends paid by DR Congo-resident companies are subject to withholding tax at 10% for resident shareholders. This is a final tax for resident individuals, meaning the dividend income is not included in the individual's progressive IPR assessment. For corporate shareholders, the 10% WHT is a creditable advance payment against their IBP liability. For non-residents, the dividend WHT rate is generally 20% (reduced to 5–10% under applicable DTTs). The 10% rate applies uniformly to both listed and unlisted companies. Mining companies may have specific dividend provisions under their Mining Code conventions.

Interest Income — 20% WHT

Interest income is subject to withholding tax at 20% for most sources:

• Government bonds (BTA, OTA) — 20% final WHT for individuals
• Bank deposit interest — 20% WHT (final for individuals)
• Corporate bonds — 20% WHT on interest payments
• Savings accounts — interest on regulated savings accounts may be exempt up to a certain threshold

The 20% rate on government bonds makes them less tax-efficient compared to some other markets, though they still offer attractive yields in the DRC context. Interest paid to non-residents is subject to 20% WHT, which may be reduced under applicable DTTs.

Capital Gains — Specific Rates

Unlike many countries where capital gains are treated as ordinary income, DR Congo applies specific CGT rates:

• Property gains (individuals) — 20% on the net gain from property disposals
• Securities gains (individuals) — 10% on gains from disposal of shares, bonds, and other securities
• Business asset gains (companies) — included in taxable profit at standard IBP rate of 30%
• Non-residents — 20% withholding on gross property sale proceeds (final tax)

Gains on disposal of shares held for more than 2 years may benefit from a reduced inclusion rate. The distinction between property gains (20%) and securities gains (10%) makes investment in shares and bonds more tax-efficient than direct property investment from a capital gains perspective.

Mining Royalty Income

DR Congo's mining sector generates significant investment income through royalties. Under the 2018 Mining Code:

• Royalties — payable to the state based on gross revenue at rates of 0–10% depending on the mineral (cobalt, copper, gold, diamonds, coltan)
• Withholding tax — 20% WHT applies to royalties paid to non-residents (reduced under DTTs)
• Superprofit tax — an additional 50% tax on extraordinary profits when commodity prices exceed certain thresholds

The mining fiscal regime is complex and governed by the Mining Code conventions, which provide stabilisation clauses for investors.

FAQs

Do I need to report dividend income on my tax return?

If you are a resident individual, the 10% WHT on dividends is final, so no further reporting is needed. Non-residents and corporate shareholders should report and claim treaty relief where applicable.

Are foreign investment income and capital gains taxable in DR Congo?

Yes, tax residents are taxed on worldwide investment income. Foreign dividends, interest, and capital gains should be declared in the annual IPR return. Foreign tax credits may be available under DTTs or unilateral relief provisions.

Can I claim a refund if WHT exceeds my tax liability?

Where the WHT deducted exceeds the final tax liability, you can claim a refund from DGI by filing an annual return. This commonly applies to low-income individuals whose total income falls below the taxable threshold.

Disclaimer

This guide provides general information about DR Congolese investment income taxation 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.