DR Congo capital gains tax calculator
From 1 January 2026 the DR Congo taxes private capital gains as income: the gain joins your salary on the IRPP scale of 3% to 40%, the total capped at 30% of taxable income, and a Congolese buyer withholds 20% of it at source. Main residences, agricultural land and cars are exempt, and sales before 2026 owe nothing.
Work out the tax on a share, crypto, land or other disposal from your dates, costs and income. Enter sales by hand or import your exchange CSVs; the calculator splits multi-parcel sales under FIFO, applies the flat allowances of article 84, stacks the gains on your income and shows the withholding against the final tax. Everything stays in your browser.
Rules current as of 2026-09-30, from Law 23/053 as published by the DGI.
Current rules
The rates behind the number
Private capital gains by year
| Tax year | Private gains | How they are taxed | Withheld at source |
|---|---|---|---|
| 2021 | Not taxed | Schedular system, no schedule reaches private gains | None |
| 2022 | Not taxed | Schedular system, no schedule reaches private gains | None |
| 2023 | Not taxed | Schedular system, no schedule reaches private gains | None |
| 2024 | Not taxed | Schedular system, no schedule reaches private gains | None |
| 2025 | Not taxed | Schedular system, no schedule reaches private gains | None |
| 2026 | Taxed | IRPP: added to income on the 3% to 40% scale, total capped at 30% | 20% of the gain |
| 2027 | Taxed | IRPP: added to income on the 3% to 40% scale, total capped at 30% | 20% of the gain |
The IRPP scale (article 118 of Law 23/053)
| Taxable income (FC) | Rate |
|---|---|
| 0 to 1,944,000 | 3% |
| 1,944,001 to 21,600,000 | 15% |
| 21,600,001 to 43,200,000 | 30% |
| Above 43,200,000 | 40% |
| Overall cap | Total tax at most 30% of taxable income |
Rules and exemptions from 2026
| Rule | Value |
|---|---|
| Shares, stakes, fund units, crypto, land, buildings, other assets and rights | Gain added to net global income |
| Main residence (lived in since purchase or for five years) | Exempt |
| Agricultural land | Exempt |
| Cars, furniture, household appliances | Exempt |
| Undocumented acquisition costs | Flat 10% of the purchase price |
| Undocumented works on real property | Flat 15% of the purchase price |
| Purchase price that cannot be established | 75% of the sale value |
| Losses on private assets | Reduce nothing, no carry-forward |
| Withholding by a Congolese buyer or payer | 20% of the gain, credited in the return |
| IRPP return | By 30 April of the following year |
Source records as of 2026-09-30: Law 23/053 for 2026 onward and the DGI’s Code des impôts for the schedular years.
Questions
DR Congo capital gains questions
Is there capital gains tax in the DR Congo?
Yes, from 1 January 2026. Law 23/053 of 30 November 2023 replaced the old schedular income taxes with the IRPP, and its category 3 taxes the gains individuals make on private assets: shares, fund units, crypto, land, buildings and any other property or right. Sales up to 31 December 2025 owe nothing, because no schedule of the old system reached a private gain.
What rate applies to a capital gain in the DRC?
There is no separate rate. The gain joins your salary and other income, and the IRPP scale of 3%, 15%, 30% and 40% runs on the total. The total tax never exceeds 30% of taxable income, so the gain costs your marginal rate, and no more than 30% once the cap binds.
What is the 20% withholding?
A Congolese buyer or other payer withholds 20% of the gain and pays it to the DGI within fifteen days after the month of the sale. It is a prepayment, not the final tax: the IRPP return deducts it, and any excess over the tax the gain costs is applied to your earlier or later tax.
Which gains does the IRPP tax?
Gains realised by individuals on movable or immovable property or on rights of any kind, in the management of their private wealth, are taxable income: category 3 of the IRPP (Law 23/053 articles 58 and 82). The charge covers sales, exchanges, partitions, expropriations, contributions to a company and company liquidations, so shares, fund units, crypto, land and buildings are all inside it.
How is the tax on a gain worked out?
The gain is not taxed on its own: it joins salary and every other category in net global income, and the article 118 scale applies to the total, rounded down to the thousand francs: 3% to FC 1,944,000, 15% to FC 21,600,000, 30% to FC 43,200,000 and 40% above. The total tax never exceeds 30% of taxable income.
How does the withholding at source work?
The buyer or other debtor of the income withholds 20% of the gain at source (article 120) and pays it over within fifteen days after the month of the sale (article 18 ter of Law 004/2003, inserted by Law 23/052). The withholding is a prepayment: article 121 deducts it from the scale tax, and any excess is applied to earlier or later tax.
How is the gain measured?
The gain is the sale price or market value less the seller's costs, minus the acquisition price in constant francs plus acquisition costs. Undocumented acquisition costs count at a flat 10% of the price; undocumented works on real property at a flat 15% of the price; an acquisition price that cannot be established is fixed at 75% of the sale value (article 84).
Which sales are exempt?
Exempt (article 83): the main residence, meaning a home lived in since acquisition or completion or for at least five years, with no duration when the sale follows family reasons or a change of residence, and the one DRC residence of a Congolese domiciled abroad; furniture, household appliances and motor cars; agricultural land; and gains from insurance indemnities on a personal loss.
Do capital losses count?
Articles 82 to 84 define the taxable gain sale by sale and make no provision for a loss on a private asset: a loss neither reduces another gain nor carries forward. The three-year carry-forward of article 101 covers business deficits only.
When is the return due, and who is taxed?
The IRPP return for the year is due by 30 April of the following year. Residents (a permanent home or main stay in the DRC, a professional activity there, or 183 days in twelve months) are taxed on worldwide income; non-residents on Congolese-source income (articles 59 and 60).