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Democratic Republic of Congo(DRC): Tax developments in response to COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated regularly. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 3 April 2020

The Democratic Republic of Congo (DRC) Government has taken a series of important measures to mitigate the negative impact of COVID-19 on the DRC economy. These measures include supporting the supply of basic necessities, supporting household demand for basic necessities, as well as fiscal, monetary and exchange rate and financial sector measures to support any economic and social activity and also preserve the social well-being of the DRC people. Several tax measures have been decided by the DRC Government in order to mitigate the harmful effects of COVID-19 outbreak:

  • Exemption from all duties, taxes, levies and fees on import and sale of pharmaceutical inputs and products, as well as medical materials and equipment linked to pandemic for a period of 6 months;
  • Suspension for a period of 3 months, of collection of VAT on the import and sales of basic necessities or mass consumption products;
  • Suspension for a period of 3 months, of  payment of employee tax(IPR) on the remuneration and bonuses of civil servants;
  • Suspension for 3 months of the payment of  some local taxes on agricultural products;
  • Suspension for 3 months of the payment of the tax on rent payable by the companies;
  • Suspension for 3 months of certain fiscal, parafiscal and economic controls;
  • Emergency removal of inputs and pharmaceutical products currently under customs control; 
  • And suspension for 3 months, of the application of penalties in the event of delay in clearance of essential goods.

Additional information regarding employment-related measures, economic stimulus measures and other meausers.