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8.2.1. Corporate/Profit Taxes

A non-resident entity operating through a branch or PE in DRC is subject to tax on the income derived from DRC sources at the same rate as resident entities i.e. at 30% (prior to 1 January 2019, the rate was 35% for non-mining companies, however, for the fiscal year 2018, the rate of 30% can be applied in certain cases, see Sec. 8.1.1).

DRC sourced income earned by non-residents not having a PE in DRC is subject to withholding tax in the country (see Sec. 8.2.2. below).

The following table shows the effective corporate tax rates in the local country for the current year, past years and future years.