Democratic Republic of Congo VAT (TVA) Guide for 2026: Rates, Registration & Filing
The DRC's standard VAT (TVA) is 16%. Covers registration requirements, taxable scope, and monthly filing.
Last updated
Key Takeaways
The Democratic Republic of the Congo charges 16% TVA on most goods and services, administered by the Direction Générale des Impôts (DGI) [1][2]. Reduced rates of 1% and 5% apply to listed essentials and domestic air travel, and exports are zero-rated [2]. Businesses register for VAT once annual turnover reaches CDF 80 million, and liberal professions register regardless of turnover [1]. There is no dedicated regime for foreign digital services: a foreign supplier with no DRC establishment must appoint an accredited DRC-based VAT representative, or the DRC customer pays the VAT. SaaS, digital services, and clothing are taxable, and basic staples such as bread and wheat flour are exempt.
Taxability Snapshot
SaaS
Taxable
Clothing
Taxable
Groceries
Exempt
Digital Goods
Taxable
Sales Tax Rates
The Democratic Republic of the Congo's VAT (TVA) standard rate is 16% on most goods and services, including digital supplies [1][2]. Reduced rates of 1% and 5% apply to specified essentials and domestic air travel, and exports are zero-rated [2]. The tax authority is the Direction Générale des Impôts (DGI).
Rate | Applies to |
|---|---|
Standard 16% | Most goods, services, digital supplies |
Reduced 1% / 5% | Listed essentials; domestic air tickets |
Zero 0% | Exports and assimilated transactions |
Registration & nexus threshold
The domestic registration threshold is CDF 80 million of annual turnover, and liberal professions register regardless of turnover [1]. The DRC has no dedicated VAT regime for foreign digital services; foreign suppliers, including digital and electronic service providers, fall under the general non-resident rule in Article 23 of Ordinance-Law No. 10/001 on VAT. A non-resident with no permanent establishment must appoint a DRC-based VAT representative; failing to do so shifts liability to the DRC customer under the reverse charge.
How to register for VAT in the DRC:
Confirm your digital supplies reach customers in the DRC.
Appoint an accredited DRC-based VAT representative, as required under Article 23 of the VAT law.
Register with the DGI.
Charge 16% VAT on B2C and B2B supplies and file monthly by the 15th of the following month.
Filing frequency & deadlines
VAT returns are filed monthly, with the return and payment due by the 15th of the month following the taxable period [2]. The DRC is rolling out standardized VAT invoicing; confirm the applicable start date with the DGI.
Exemptions
Exempt supplies include certain banking and financial services, education, and medical care, along with basic staples such as bread and wheat flour; exports are zero-rated [2]. SaaS, cloud software, hosting, and streaming supplied to DRC customers are taxable at 16% [3].
Penalties
Late payment attracts a tax penalty plus interest of 2% per month of delay under the general tax-procedure rules [2]. If a non-resident supplier appoints no representative, the DRC customer pays the VAT and any related penalties [2].
Sources
Verified July 2026 against DGI guidance and PwC.
Frequently asked questions
Ready to automate your sales tax?
No credit card required.