The Democratic Republic of Congo (DRC) will introduce a new income tax framework under Law No. 23/053 of 30 November 2023, effective 1 January 2026.

We have summarised the key payroll changes for you. Our development teams are currently reviewing the changes, and we will include any required system updates in a future release.

Change of Tax Type 

The Impôt Professionnel sur les Rémunérations (IPR) will be replaced by the Impôt sur le Revenu des Personnes Physiques (IRPP).

The progressive tax brackets and rates remain unchanged, but the scope of taxable income has been expanded under the IRPP regime.

Dependent Rebate

Tax continues to be reduced by 2% per dependent, up to a maximum of 9 dependents under Article 123, however no rebate applies to income above the third tax bracket.

 Additional Exempt Income

 The following income categories are now exempt from IRPP under Article 69:

• Alimony payments
• Scholarships
• Lump-sum allowance paid to military and police personnel upon completion of their careers

 Repealed Tax Categories

 The following tax categories have been repealed under the new law – Article 152:

• Casual workers (15%)
• Termination payments (10%)

 Rounding Rule Change

 Under Article 150, the tax rounding method has been updated:

• Previously (IPR): tax rounded to the nearest 1 CDF.
• Now (IRPP): tax must first be rounded to the nearest whole CDF, then to the nearest 100 CDF:
  • When the amount of income tax, includes a decimal point, this fraction is rounded up to the next higher unit if the first decimal point is greater than or equal to 5. Otherwise, it is rounded down to the next lower unit.
  •  If the remainder is ≥ 50, round up to the next 100 CDF.
  • If the remainder is < 50, round down to the previous 100 CDF.

 This change ensures all final tax amounts are expressed in multiples of 100 CDF.

 Employer Guidance (Procedural Update)

Employers must withhold IRPP from employee salaries and remit it by the 15th of the following month.

A monthly declaration must be filed, even where no remuneration was paid (Nil declaration).