#

Ease of Doing Business in

Congo, Dem Rep

Congo, Dem Rep Download Profile (1800KB, pdf)
Region Sub-Saharan Africa
Income Category Low income
Population 77,266,814
GNI Per Capita (US$) 410
City covered Kinshasa

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 184 184
0
37.57 37.53 down
0.04
Starting a Business 96 85 down
11
85.49 85.49
-
Dealing with Construction Permits 114 129 up
15
65.89 62.43 up
3.46
Getting Electricity 175 180 up
5
33.59 33.37 up
0.22
Registering Property 156 141 down
15
46.60 49.93 down
3.33
Getting Credit 139 134 down
5
30.00 30.00
-
Protecting Minority Investors 162 162
-
36.67 36.67
-
Paying Taxes 177 176 down
1
40.12 40.12
-
Trading across Borders 188 188
-
1.26 1.26
-
Enforcing Contracts 171 170 down
1
36.06 36.06
-
Resolving Insolvency 169 169
-
0.00 0.00
-

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:

177

DB 2016 Rank:

176

Change in Rank:

down1

DB 2017 DTF (% points):

40.12

DB 2016 DTF (% points):

40.12

Change in DTF (% points):

0.00

Indicator Congo, Dem Rep Sub-Saharan Africa OECD high income
Payments (number per year) info_outline 52 38.8 10.9
Time (hours per year) info_outline 346 304.2 163.4
Total tax rate (% of profit) info_outline 54.6 47.0 40.9
Postfiling index (0-100) info_outline 30 54.1 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Corporate income tax 1 84 35% taxable profit 27.55
Land and building tax 1 tax scale 14.11
Social security contributions 12 154 9% gross salaries 10.15
Payroll tax/employment fund 12 2% gross salaries 2.26
Vehicle tax 1 CDF 17,340 per vehicle fixed fee depending on type of vehicle 0.35
ONEM contributions 12 0.2% gross salaries 0.23
Fuel tax 1 included in the price of fuel 0.00 small amount
Employee paid - Social security contributions 0 3.5% gross salaries 0.00 withheld
VAT (Value Added Tax) 12 108 16% purchases 0.00
Totals: 52 346 54.6
  • Answer
    Profit tax (% of profit) 27.5
    Labor tax and contributions (% of profit) 12.6
    Other taxes (% of profit) 14.5
    Answer Score
    Postfiling index (0-100) 30.0
    VAT refunds 0.0
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission monthly
    Does a VAT/GST refund process exist per the case study? No
    Restrictions on VAT refund process Restricted to international traders and others
    Likelihood of VAT audit N/A
    Time to comply with VAT refund (hours) N/A 0.0
    Time to obtain a VAT refund (weeks) N/A 0.0
    Corporate income tax audits 58.7
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Likely
    Time to comply with a corporate income tax audit (hours) 24.0 58.7
    Time to complete a corporate income tax audit (weeks) 12.4 61.2
    Administrative appeal process
    First level administrative appeal authority Tax Director
    Is the appeal authority independent? Independent department within tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines online/other
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? Yes
    Legal time limit 6 months

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.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.