Agence Nationale pour la Promotion des Investissements

What is the difference between ANAPI's attributions and the unit in charge of the Business Climate under the supervision of the Presidency of the Republic ?

Administrateur — 2020-07-03T04:08:53Z

ANAPI is the technical body whose mission is to propose reforms relating to the improvement of the business climate and the general investment environment in the DRC.
On the other hand, the Unit in charge of the Business Climate is the relay structure that promotes the institutional appropriation of the said reforms at the level of His Excellency the President of the Republic, Head of State, in accordance with his development program that makes the issue of business climate its twelfth (...)

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What is the difference between ANAPI's attributions and those of the Fund for the Promotion of Industry ?

Administrateur — 2020-06-15T11:10:29Z

ANAPI is the Single Window for investments in DRC; it is the advisory body of the central and provincial governments in charge of investment promotion and improvement of the business climate. It is the only structure empowered to implement the Investment Code in terms of granting customs, fiscal and parafiscal incentives.
The FPI, on the other hand, is a non-bank financial institution responsible for collecting taxes from industrial enterprises and granting credits to the same industrial (...)

- FAQ

What is the structure of import duties and taxes in the DR Congo for the following products ?

Administrateur — 2020-06-15T11:09:43Z

5% of customs duties for:

Capital goods
Raw materials
Agricultural and livestock inputs
The CKD assembly collection
Pharmaceutical inputs
Automatic machines for information processing
Milk and other preparations for the feeding of children

10% of the customs duties for

The MKD assembly collections
Consumer food products
Spare parts, spare parts and accessories Industrial inputs

20% for other finished products.

What are the social contributions and contributions due on earnings in the Democratic Republic of the Congo ?

Administrateur — 2020-06-15T08:28:03Z

N°	Types of taxes	Number	Rate
I	Business and exceptional taxes on remuneration
	Casual Staff		15%
	End-of-contract staff (nationals)		10%
	Staff at the end of their contract (expatriate)		10%
II	Employers' contribution to the National Employment Office
	Tax base		0,2%
III	Social contributions to the INPP
	Public		3%
	Private and others	1 to 50	3%
	Private and others	51 to 300	2%
	Private and others	Over 300	1%
IV	Social contributions to the CNSS		18%
	Pensions branch: 10% of which 5% is charged to the Employer and 5% to the employee
	Branch of family benefits: 6.5% at the exclusive charge of the Employer
	Professional Risks Branch: 1.5% at the exclusive charge of the Employer

What are the main taxes to which companies are subject in the DRC ?

Administrateur — 2020-06-15T08:24:39Z

N°	Types of taxes	%
1.	Business income tax (corporate income tax)	35%
2.	Rental tax	20%
3.	Personal income tax (on dividends)	20%
4.	Value Added Tax (domestic and import)	16%
5.	Value Added Tax (export)	0%
6.	Business tax on remuneration (see details below) :Income less than CDF 72,000: 3%. Between CDF 72,001 and 126,000: 5%. Between CDF 126,001 and 208,800: 10%. Between CDF 208,801 and 330,000: 15%. Between CDF 330,001 and 498,000: 20%. Between CDF 498,001 and 788,400: 25%. Between CDF 788,401 and 1,200,000: 30%. Between CDF 1,200,001 and 1,686,000: 35%. Between CDF 1,686,001 and 2,091,600: 40%. Between CDF 2,091,601 and 2,331,600: 45%. Equal to or greater than CDF 2,331,601: 50%.

What is the procedure for hiring and firing expatriate workers in the DRC?

Administrateur — 2020-06-15T08:23:31Z

The procedure for the hiring and termination of expatriates is as follows:

Submit the job offer to the National Employment Office "ONEM" beforehand;
Submit the expatriate candidate's file to the National Commission for the Employment of Foreigners in order to enable the Commission to decide on the application for employment and the granting of the work permit for foreigners

What are the main common law taxes and duties collected in the DRC ?

Administrateur — 2020-06-15T08:21:54Z

The main ordinary taxes and duties levied in the DRC are those listed in the table below:

TAX NAME

LEGAL BASIS

REGIME CONTENTS

OBSERVATIONS

1. REAL TAXES:

a) Property tax

b) Vehicle tax (+Special circulation tax)

c) Tax on the surface area of Mining and Hydrocarbon Concessions

- Ordinance-Law No. 69/006 of 10 February 1969 on real taxes (amended and supplemented several times)

a) Liability of properties (Concessions) built (buildings) and unbuilt (land) according to their surface area (per m²)

b) Taxation of motor vehicles according to their fiscal power (per horsepower per tonnage)

c) Subject to Concessions for the exploration or exploitation of minerals or hydrocarbon substances according to surface area

Provincial Jurisdiction Tax (Variable rates by province)

2. SCHEDULAR INCOME TAX

a) Tax on rental income

b) Tax on income from movable property

c) Income and profits tax

Ordinance-Law No. 69/009 of 10 February 1969 on schedular taxes on income

a) Rental income from buildings (=income from the rental of buildings and land)

b) Taxation of dividends, interest, directors' fees and royalties at the time of payment of income

Rate: 20%.

c) Taxation of profits (income of a commercial nature), profits (income of a non-commercial nature) and Remuneration

Rate:

d) 30% IBP/ Companies

e) Progressive by IBP/individuals tranches

Tax under provincial jurisdiction (Traditional rate: 22%)

Taxes within the competence of the Central Government

Idem

3. VALUE ADDED TAX (VAT)

- Ordinance-Law No. 10/001 of 20 August 2010 on the introduction of VAT (amended and supplemented several times)

Taxation of supplies of goods, services and imports

Rate: 16%.

Idem

4. CUSTOMS DUTIES

a) on import

b) on export

Ordinance-Law No. 10/002 of 20 August 2010 on the Customs Code (amended and supplemented several times)

a) Taxation of goods and services entering the national territory on the basis of their customs values

b) Taxation of certain categories of goods on leaving the territory (green coffee, mineral products, mineral oils, electrical energy, wood, fresh water and scrap metal)

Idem

a) Rates determined by the Tariff of Import Duties and Taxes according to tariff species

b) 3 rates: 5%, 10% and 20%.

c) 3 rates: 1 %, 5 % and 10 %.

5. EXCISE DUTIES

Order-Law No. 18/002 of 13 March 2018 on the Excise Duties Code

Specific taxation of the import or local production of certain products (Alcohol, alcoholic beverages, lemonades, tobacco and cigarettes, petroleum products, telecommunications, plastic products, vehicles, etc.).

Rate: 5%, 10%, 15%, 20%, 24%, 28%, 45%, 60 % et 80%

6. TAXES AND FEES

(NON-TAX RECEIPTS)

- Ordinance-Law No. 18/003 of 13 March 2018 establishing the nomenclature of central government duties, taxes and charges

- Ordinance-Law No. 18/004 of 13 March 2018 establishing the nomenclature of taxes, duties, fees and charges of the province and the decentralized territorial entity and the modalities of their distribution.

Rates set by interministerial orders

What are the conditions for admitting a project to the benefits of the Investment Code ?

Administrateur — 2020-06-15T08:19:48Z

Investors are eligible for the General Regime of this law under the following conditions:

Be an economic entity under Congolese law;
Be for a minimum amount equivalent to 200,000 US dollars;
Undertake to comply with regulations on environmental protection and nature conservation;
Commit to training national staff in specialized technical, managerial and leadership functions;
Guarantee a rate of added value equal to or greater than 35%.

Does the Investment Code cover all sectors ?

Administrateur — 2020-06-15T08:18:59Z

No, the provisions of the Investment Code do not apply to the following sectors:

Mining and hydrocarbons;
Banking;
Insurance and Reinsurance;
Production of armaments and related military activities;
Production of explosives;
Assembly of military and paramilitary equipment and materials of security services;
Production of armament and military and paramilitary activities or security services;
Commercial activities.

Specific laws regulate investments in the above-mentioned sectors. Notwithstanding the specific provisions governing each of these sectors of activities, any investor is required to deposit a copy of his investment file at ANAPI.

Laws, Decrees, Orders

Administrateur — 2020-05-11T18:08:13Z

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