DR Congo Accounting, SYSCOHADA & DGI

Q: What accounting standard is mandatory in DR Congo?

DR Congo applies the revised SYSCOHADA (OHADA Accounting System) since joining OHADA in 2012 and the entry into force of the revised version on January 1, 2018. This framework is mandatory for all businesses established in DR Congo, regardless of size. CassKai natively integrates the 8-class SYSCOHADA chart of accounts and automatically generates compliant financial statements for DSF filing.

Q: What is the VAT rate in DR Congo and how is it managed?

The standard VAT rate in DR Congo is 16%, with exemptions or specific rates for certain goods and services (essential goods, exports, financial services). CassKai automatically applies the appropriate rate according to the nature of the transaction, calculates collected and deductible VAT, prepares monthly returns and keeps consistency with SYSCOHADA entries.

Q: What changes in 2026 for payroll taxes in DR Congo, and where does CassKai stand?

Since January 1, 2026, the personal income tax (IRPP) established by Law No. 23/053 replaces the IPR on employment income, and an exceptional levy of 25% on the remuneration of expatriate staff, borne by the employer, replaces the IERE. In CassKai, the HR module (employee records) is available. DR Congo payroll localisation is in progress: the integration of these new rules is ongoing, and CassKai does not yet calculate payroll, the IRPP or the levy on expatriate staff.

Regulations

Revised SYSCOHADA 2017

DR Congo joined OHADA in 2012 and has applied the revised SYSCOHADA since January 1, 2018. The 8-class chart of accounts and standardised financial statements (Balance Sheet, Income Statement, Cash Flow Statement, notes) are mandatory for all economic entities established in DR Congo.

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Congolese General Tax Code

Tax framework administered by the Direction Générale des Impôts (DGI) of DR Congo. It governs VAT (16% standard rate), corporate profit tax (IBP / IS at 30%) and withholding taxes. Since January 1, 2026, the personal income tax (IRPP, Law No. 23/053) replaces the professional tax on remuneration (IPR). The Direction Générale des Grandes Entreprises (DGE) handles large taxpayers.

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2026 reform of payroll taxation

Since January 1, 2026, the IRPP (Law No. 23/053) replaces the IPR on employment income, and an exceptional levy of 25% on the remuneration of expatriate staff, borne by the employer, replaces the IERE. In CassKai, the HR module (employee records) is available; DR Congo payroll localisation is in progress and the integration of these new rules is ongoing.

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Mandatory standardised invoicing

Standardised invoicing has been mandatory since 1 December 2025, with penalties since 15 May 2026. We are not yet connected to the DR Congo DGI. We support SYSCOHADA accounting, 16% VAT, numbering and archiving. Certification must take place outside CassKai.

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OHADA Uniform Acts

Set of harmonised legal texts governing business law (commercial law, companies, securities, debt recovery, collective proceedings) across the OHADA region. Directly applicable in DR Congo since the country's accession.

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E-invoicing

Facture normalisée DGI RDC

✓Accounting, invoice numbering and tracking
✓VAT calculation using company settings
✓Accounting document archiving

Tax Specifics

Taxation in the Democratic Republic of the Congo

VAT: standard rate of 16%. Exemptions and reduced rates apply to certain essential goods, financial services and export transactions. Monthly returns are mandatory under the standard regime.
Profit Tax (IBP / IS): standard rate of 30% on net taxable profit. The mining and oil sectors follow specific regimes.
DSF (Statistical and Tax Return): mandatory annual filing including the SYSCOHADA financial statements (Balance Sheet, Income Statement, Cash Flow Statement, notes). Generally due by April 30.
Personal income tax (IRPP): since January 1, 2026, the IRPP established by Law No. 23/053 replaces the IPR on employment income. The employer withholds the tax every month and pays it over to the DGI.
Levy on expatriate staff: since January 1, 2026, an exceptional levy of 25% on the remuneration of expatriate staff, borne by the employer, replaces the IERE.
Withholding taxes: applicable in particular to services rendered by non-residents and to certain payments.
CassKai and payroll in DR Congo: DR Congo payroll localisation is in progress, and the HR module (employee records) is already available. The integration of the 2026 rules (IRPP, levy on expatriate staff) is ongoing: CassKai does not yet calculate DR Congo payroll.
Multi-currency environment: DR Congo allows transactions in USD alongside the Congolese Franc (CDF). Accounting in local currency remains the standard, with precise tracking of foreign-currency transactions and exchange differences.
NIF: the Tax Identification Number issued by the DGI is mandatory on every invoice and return. Large taxpayers fall under the DGE.

Frequently Asked Questions

What accounting standard is mandatory in DR Congo?

DR Congo applies the revised SYSCOHADA (OHADA Accounting System) since joining OHADA in 2012 and the entry into force of the revised version on January 1, 2018. This framework is mandatory for all businesses established in DR Congo, regardless of size. CassKai natively integrates the 8-class SYSCOHADA chart of accounts and automatically generates compliant financial statements for DSF filing.

What is the VAT rate in DR Congo and how is it managed?

The standard VAT rate in DR Congo is 16%, with exemptions or specific rates for certain goods and services (essential goods, exports, financial services). CassKai automatically applies the appropriate rate according to the nature of the transaction, calculates collected and deductible VAT, prepares monthly returns and keeps consistency with SYSCOHADA entries.

Does CassKai handle the CDF / USD multi-currency accounting specific to DR Congo?

Yes. CassKai natively handles multi-currency accounting, essential in DR Congo where many transactions are carried out in USD while being consolidated in Congolese Francs (CDF). Exchange rates are updated, currency differences are calculated automatically and reports can be produced in CDF, USD or equivalent value. This is particularly helpful for international groups operating in Kinshasa and the provinces.

What is the status of standardised invoicing and the CassKai connection?

What changes in 2026 for payroll taxes in DR Congo, and where does CassKai stand?

Since January 1, 2026, the personal income tax (IRPP) established by Law No. 23/053 replaces the IPR on employment income, and an exceptional levy of 25% on the remuneration of expatriate staff, borne by the employer, replaces the IERE. In CassKai, the HR module (employee records) is available. DR Congo payroll localisation is in progress: the integration of these new rules is ongoing, and CassKai does not yet calculate payroll, the IRPP or the levy on expatriate staff.

Is CassKai suitable for a group with a DRC subsidiary and a holding company in France?

Yes. CassKai is particularly suited to this kind of setup: each entity has its own licence with its local accounting standard (SYSCOHADA in DRC, PCG in France) and the parent can activate the consolidation module to produce consolidated accounts under IFRS or CRC 99-02. Multi-currency management (CDF / USD / EUR), intercompany eliminations and translation differences are all supported, with a structure designed for Franco-African groups.

SYSCOHADA Accounting & Tax Management for the Democratic Republic of the Congo

Regulations

Revised SYSCOHADA 2017

Congolese General Tax Code

2026 reform of payroll taxation

Mandatory standardised invoicing

OHADA Uniform Acts

E-invoicing

Facture normalisée DGI RDC

Tax Specifics

Taxation in the Democratic Republic of the Congo

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Frequently Asked Questions

What accounting standard is mandatory in DR Congo?

What is the VAT rate in DR Congo and how is it managed?

Does CassKai handle the CDF / USD multi-currency accounting specific to DR Congo?

What is the status of standardised invoicing and the CassKai connection?

What changes in 2026 for payroll taxes in DR Congo, and where does CassKai stand?

Is CassKai suitable for a group with a DRC subsidiary and a holding company in France?

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