DR Congo Rental Income Guide 2026

Overview — Rental Income Tax in DR Congo

Rental income from letting or leasing of immovable property (land and buildings) is chargeable to income tax in DR Congo. For individual landlords, net rental income (after allowable deductions) is added to other income (salary, business profits, investment income) and taxed under the progressive IPR schedule (0–30%). For corporate landlords, rental income is included in taxable profits and taxed at the applicable IBP rate of 30%. The landlord is responsible for declaring rental income in their annual tax return filed by 30 April. Unlike some other countries, there is no mandatory withholding tax on rental payments by tenants. The DGI encourages landlords to formalise rental agreements to improve tax compliance in the real estate sector.

Individual Landlords — IPR Treatment

For individuals letting residential or commercial property, net rental income is calculated as gross rent received minus allowable expenses. The net figure is added to the individual's other income and taxed at progressive IPR rates (0–30%). This means rental income is typically taxed at the landlord's marginal IPR rate, which could be as high as 30% for high-income earners. Family-related tax reductions may apply to lower the effective rate. The IPR rates are monthly in DR Congo, so rental income should be converted to a monthly equivalent for tax calculation purposes.

Deductible Expenses

Landlords may deduct actual expenses incurred in earning rental income, including:

• Repairs & maintenance — not capital improvements
• Property management fees — paid to licensed agents
• Insurance premiums — building, fire, and liability insurance
• Mortgage interest — interest on loans used to acquire or improve the property
• Foncière tax — annual Impôt Foncier of ~0.5% of rental value
• Notary & legal fees — for lease agreements and debt recovery
• Utilities — water, electricity, and gas if paid by the landlord
• Depreciation — buildings may be depreciated at 5% straight-line

Landlords must maintain proper records of all income and expenses to support their deductions. A simplified regime (Régime Simplifié) is available for landlords with annual rental income below CDF 80,000,000.

Professional Landlord Status

Landlords who let three or more furnished properties or who derive more than 50% of their income from letting may be classified as professional landlords (loueur en meublé professionnel). Professional landlords are required to:

• Register as a professional with the Guichet Unique de Création d'Entreprise
• Obtain a NIF (Taxpayer Identification Number) for the activity
• Register for VAT (TVA) if annual rent exceeds CDF 80,000,000
• File monthly VAT returns and annual IBP returns
• Maintain proper accounting records under OHADA standards

Professional landlord status may be advantageous for landlords with significant letting activities, as it allows full deduction of expenses and depreciation.

Vacant Property & Short-Term Lettings

Rental income is only taxable when the property is actually let. There is no deemed rental income for vacant or owner-occupied properties. Expenses incurred during vacant periods (security, maintenance, mortgage interest) may still be deducted if the property is available for rent. Short-term lettings (Airbnb, holiday rentals) are subject to the same rules: the net income is added to other income and taxed at progressive IPR rates. Professional landlords operating short-term lets on a significant scale must register for VAT.

FAQs

Do I pay tax on rental income if I live abroad?

Yes, non-resident landlords are taxed on DRC-source rental income. The tax is calculated on net rental income at the standard IPR rates. A withholding tax may be applied at source. It is advisable to appoint a local tax representative.

Can I claim a deduction for the cost of buying the property?

The purchase cost is not directly deductible. However, depreciation on the building (not the land) may be claimed at 5% per year straight-line. The purchase price is used as the cost base for future CGT calculations.

What records should I keep for rental income?

Keep all lease agreements, rent receipts, invoices for repairs and maintenance, insurance policies, mortgage statements, and tax returns for at least 5 years. DGI may request documentation during an audit.

Disclaimer

This guide provides general information about DR Congolese rental income 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.