# Democratic Republic of Congo VAT (TVA) Guide for 2026: Rates, Registration & Filing

Canonical: https://trykintsugi.com/sales-tax-guides/africa/democratic-republic-of-congo
Published: September 22, 2026

The DRC's standard VAT (TVA) is 16%. Covers registration requirements, taxable scope, and monthly filing.

- **SaaS:** Taxable
- **Clothing:** Taxable
- **Groceries:** Exempt
- **Digital Goods:** Taxable

## 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

## 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

- [Direction Générale des Impôts (DGI), DR Congo](https://www.dgi.gouv.cd)

- [PwC — DR Congo VAT and other taxes](https://taxsummaries.pwc.com/democratic-republic-of-the-congo/corporate/other-taxes)

- [VATCalc — DR Congo VAT on digital services](https://www.vatcalc.com/democratic-republic-of-congo/republic-of-congo-vat-on-digital-services/)

Verified July 2026 against DGI guidance and PwC.

## Frequently asked questions

### What is the DR Congo VAT rate in 2026?

16% on most goods and services, with reduced 1% and 5% rates on specified supplies and zero-rating for exports [2].

### Do foreign digital sellers register for VAT in DR Congo?

There is no dedicated digital regime. A foreign supplier with no DRC establishment must appoint an accredited DRC-based VAT representative; otherwise the DRC customer pays the VAT and any related penalties [2].

### Is SaaS taxable in DR Congo?

Yes. SaaS, cloud software, hosting, and streaming supplied to DRC customers are taxable at 16% [3].

### What happens if a foreign supplier appoints no representative?

The DRC customer pays the VAT, and any related penalties, on the supplier's behalf [2].

### When are DR Congo VAT returns due?

Monthly, with the return and payment due by the 15th of the month following the taxable period [2].

### Who administers VAT in DR Congo?

The Direction Générale des Impôts (DGI) [1].