Tax Map · Crypto tax rankings

Crypto tax in Democratic Republic of the Congo

Crypto in Democratic Republic of the Congo is unclear / unsettled.

The Democratic Republic of the Congo taxes income mainly through payroll-based personal income tax and a territorial corporate/income tax system, but there is currently no clear, published official rule on how an individual’s private crypto gains are classified or taxed, so you should assume general income and capital-gains rules could be applied and seek local advice.

“The personal income tax (IPR) is calculated according to the following annual progressive tax table... Incomes other than salaries are not subject, in practice, to IPR. Moreover, foreign-sourced profits are not taxable in the Democratic Republic of the Congo (DRC).” — PwC summary of DRC tax law (based on General Directorate of Taxes rules)

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.