DR Congo VAT Guide 2026

Overview — TVA in DR Congo

VAT in DR Congo is governed by the General Tax Code (Code Général des Impôts) and administered by the DGI. The tax applies to the supply of goods and services by registered persons in the course of business, and to imports. DR Congo operates a standard input-output VAT credit system. Businesses with annual turnover exceeding CDF 80,000,000 must register for VAT. Voluntary registration is permitted for businesses below the threshold. VAT returns are filed monthly by the 15th of the following month. The DGI has been implementing electronic VAT filing and invoicing systems to improve compliance.

VAT Rate Structure

DR Congo applies two main VAT rates depending on the type of supply:

• Standard rate (16%) — applies to most goods and services, including manufactured products, electronics, vehicles, professional services, restaurants, telecommunications, and construction
• Zero rate (0%) — applies to exports of goods and services, international transport, and supplies to mining companies under certain investment agreements. Input VAT on expenses related to zero-rated supplies may be recovered

Certain goods and services are exempt from VAT (without input recovery) including financial services (insurance, credit, money transfers), educational services, medical services, residential rent, and the supply of basic foodstuffs such as bread, rice, maize flour, and cooking oil. There is no reduced rate like the 10% rate found in some other African countries.

Registration Threshold & Process

Businesses with annual turnover of CDF 80,000,000 or more must register for VAT with DGI. The application is submitted through DGI's online portal or in person at the local tax office. Once registered, the business issues VAT invoices showing the TVA amount separately, with the company's NIF (Numéro d'Identification Fiscale) clearly displayed. Non-resident companies providing digital services or engaging in taxable activities in DR Congo may also be required to register for VAT. Failure to register attracts penalties of up to CDF 10,000,000 plus back taxes. VAT grouping is available for related companies under certain conditions.

VAT Filing & Payment

VAT-registered businesses must file returns monthly by the 15th of the following month via the DGI online portal. The VAT return reports output VAT on sales, input VAT on purchases, and the net amount due (or refundable). Input VAT may be recovered on business expenses directly related to taxable supplies, including imports, raw materials, capital equipment, and operating expenses. Input VAT on certain items (luxury goods, entertainment expenses) may be restricted. Late filing attracts a penalty of 10% of the VAT due plus interest at 1% per month. DGI may conduct VAT audits and request supporting documentation. VAT refund claims for exporters are processed within 60 days of filing.

Excise Duties

In addition to VAT, DR Congo imposes excise duties (droits d'accise) on specific products including:

• Alcohol — rates vary by type (beer 40%, wine 35%, spirits 50%)
• Tobacco — excise of 35% plus additional levy
• Petroleum products — specific excise per litre (petrol, diesel, kerosene)
• Soft drinks — excise of 10% on sugary beverages
• Minerals — specific excise on mineral exports under the Mining Code

Excise duties are collected by customs at importation or by DGI for locally manufactured goods. Mining excise duties are collected by the mining registry (CAMI).

FAQs

Can I recover input VAT if my turnover is below CDF 80,000,000?

If you are voluntarily registered, you may recover input VAT on business purchases. Unregistered businesses cannot charge or recover VAT. Voluntary registration may be beneficial if you have significant input VAT to recover.

What is the penalty for late VAT filing?

Late filing attracts a 10% penalty on the VAT amount due, plus interest at 1% per month. Continued non-compliance may result in tax audit and assessment, and seizure of assets.

Are digital services provided by foreign companies subject to VAT?

DR Congo has introduced rules requiring non-resident digital service providers (streaming, apps, SaaS, e-commerce) to register for VAT. The customer may be required to apply reverse charge if the provider is not registered.

Disclaimer

This guide provides general information about DR Congolese VAT 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.