Paying Taxes in the Democratic Republic of Congo

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Congo, Dem. Rep., as well as measures of administrative burden in paying taxes.

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Tax or mandatory contributionPayments (number)Notes on PaymentsTime (hours)Statutory tax rateTax baseTotal tax rate (% profit)Notes on TTR
Sales Tax (ICA)12 9615.0%purchases249.7 
Corporate income tax1 11640.0%taxable profits58.9 
Social security contributions12 965.0%gross salaries5.6 
Land and building tax1 -tax scale 3.9 
Payroll tax/employment fund4 -2.0%gross salaries2.3 
Vehicle tax1 -fixed fee( CDF 17340 per vehicle)type of vehicle1 
Fuel tax1 - included in the price of fuel0.6 
Totals:32 308  322.0 


Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.