Africa
Currency
CDF
Corporate Tax
30%
Personal Income Tax
40%
VAT / GST
16%
Standard 30%; mining regime separate.
Top rate 40% above CDF 12m/year; 3-40% scale.
Standard 16%.
Dividends
10%
Interest
20%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
INSS ~13% (employer 8% + employee 5%); IPG 8% (public).
Capital Gains Tax
Included in income
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Mining Code (2018) regime. OHADA acts apply. Special Economic Zones incentives.
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