Skip to content
Sheet · Country sheet COD← TaxIntellilytics
African Tax Observatory

An atlas of tax for forty-four administrations, 2010 to 2025

African Tax Observatory · Country brief · Democratic Republic of CongoData pulled 14 October 2026 · taxintellilyticsstories.com/africa/countries/COD

Centre 2°52′S 23°38′E

Gazetteer · Central Africa · East African Community · Low income

Democratic Republic of Congo

Collected 9.8% of GDP in tax in 2024, 32 of 38 reporting members.

9.8%

Tax, % of GDP, 2024

+1.5

Points since 2010

0.98

Tax buoyancy

over 16 years

$179

Tax per person

PPP dollars

Plate I·Over time

Fifteen years, against the continent

Over time

Democratic Republic of Congo against the continent

0.0%5.0%10.0%15.0%20.0%10111213141516171819202122232425
Democratic Republic of CongoCentral Africa medianATAF median and middle half
The shaded band is the middle half of ATAF members each year (25th to 75th percentile); the dashed line is the median of Central Africa. The members reporting change from year to year, so the band can move because the set of countries changed; the CSV gives the count for each year.
Show the numbers as a table
YearDemocratic Republic of CongoCentral Africa medianATAF medianATAF 25th percentileATAF 75th percentileMembers reporting
20108.3311.1614.3410.6716.4326
20118.8711.9014.8410.9916.6233
201210.1212.5315.0711.4516.7533
201311.1413.0513.8311.2316.8932
201410.9313.5614.2611.8717.1332
201510.9712.3315.0812.3318.5533
20169.4412.3214.3812.4017.4333
20176.589.2114.7511.5016.9535
20187.378.7314.1810.8616.1036
20197.357.6613.5711.5117.2338
20206.3010.9213.2710.8516.0738
20218.159.5012.7210.4416.0640
202212.2512.2814.1811.3418.1639
202310.2112.3914.4311.3018.8237
20249.819.8114.3012.1718.0538
20258.4910.9013.7412.1820.5334

Plate II·Peers, 2024

Each tax beside the medians

Against its peers, 2024

Each tax as a share of GDP, beside the medians

0%2%4%6%8%10%12%14%16%Tax-to-GDPDomestic taxesCustoms taxesVATPITCIT
The line joins Democratic Republic of Congo (orange) to the ATAF median (grey); the blue tick is the Central Africa median. All three are for 2024.
Show the numbers as a table
MeasureDemocratic Republic of CongoCentral Africa medianATAF median
Tax-to-GDP9.819.8114.30
Domestic taxes7.577.309.01
Customs taxes2.243.044.87
VAT2.702.705.20
PIT1.551.292.04
CIT3.393.232.72

Plate III·Tax heads

How Democratic Republic of Congo's tax is made up

Tax heads

What each tax brings in, as a share of GDP

0%2%4%6%8%10%12%14%10111213141516171819202122232425
Personal income taxCorporate income taxOther domestic taxesVAT on importsImport dutyExcise on importsOther customs taxesNot attributed to a headDomestic VATWithholding taxPresumptive tax
Each bar stacks the tax heads ATAF publishes for that year. Where the heads do not add up to total tax revenue, the gap is drawn in light grey and labelled, never spread across the heads. A head missing from a year was not reported for that year.
Show the numbers as a table
YearTax headRevenue (PPP $)% of GDP
2010Personal income tax5275089351.29
2010Corporate income tax6464782571.58
2010Other domestic taxes403147400.10
2010VAT on imports6108572821.49
2010Import duty5658781661.38
2010Excise on imports640557580.16
2010Other customs taxes113877610.03
2010Not attributed to a head9434816032.30
2011Personal income tax6114966711.37
2011Corporate income tax6994661921.57
2011Other domestic taxes403667800.09
2011VAT on imports7580352951.70
2011Import duty6964182031.56
2011Excise on imports550465510.12
2011Other customs taxes333417400.07
2011Not attributed to a head10677916222.39
2012Domestic VAT8146674461.76
2012Personal income tax7904852631.71
2012Corporate income tax6386364301.38
2012Other domestic taxes505802190.11
2012VAT on imports10478928282.27
2012Import duty7946652801.72
2012Excise on imports687739250.15
2012Other customs taxes199078510.04
2012Not attributed to a head4497279890.97
2013Domestic VAT10445361991.94
2013Personal income tax9555397281.78
2013Corporate income tax7704873781.43
2013Withholding tax417961000.08
2013Other domestic taxes617532270.11
2013VAT on imports15039865422.80
2013Import duty9537742531.77
2013Excise on imports1287154700.24
2013Other customs taxes156287160.03
2013Not attributed to a head5140921170.96
2014Domestic VAT11043428061.76
2014Personal income tax10911815921.74
2014Corporate income tax11027956011.76
2014Withholding tax809074100.13
2014Other domestic taxes877807880.14
2014VAT on imports16472183242.63
2014Import duty10958499851.75
2014Excise on imports1643990860.26
2014Other customs taxes165754030.03
2014Not attributed to a head4629335750.74
2015Domestic VAT12583579431.82
2015Personal income tax11227779841.63
2015Corporate income tax14430405532.09
2015Withholding tax906886540.13
2015Other domestic taxes338514370.05
2015VAT on imports17293682992.51
2015Import duty11017405161.60
2015Excise on imports3024815180.44
2015Other customs taxes187551140.03
2015Not attributed to a head4708491670.68
2016Domestic VAT12531435761.65
2016Personal income tax19813313732.61
2016Corporate income tax8992610881.18
2016Withholding tax919797430.12
2016Other domestic taxes842878170.11
2016VAT on imports11373149761.50
2016Import duty8508582151.12
2016Excise on imports3831942760.50
2016Other customs taxes142771920.02
2016Not attributed to a head4725098370.62
2017Domestic VAT10933347571.27
2017Personal income tax11326511391.31
2017Corporate income tax11435212141.33
2017Withholding tax1162244280.13
2017Other domestic taxes325092020.04
2017VAT on imports8338721880.97
2017Import duty6559447640.76
2017Excise on imports1744880260.20
2017Other customs taxes168960770.02
2017Not attributed to a head4793750880.56
2018Domestic VAT11375928391.24
2018Personal income tax12050638641.31
2018Corporate income tax20157912622.19
2018Withholding tax1242689900.14
2018Other domestic taxes841544140.09
2018VAT on imports9280854281.01
2018Import duty6884923890.75
2018Excise on imports1568512230.17
2018Other customs taxes138260010.02
2018Not attributed to a head4267930270.46
2019Domestic VAT11907966611.31
2019Personal income tax9916815061.09
2019Corporate income tax19829275462.18
2019Withholding tax1054117620.12
2019Presumptive tax10925600.00
2019Other domestic taxes577857300.06
2019VAT on imports9359514141.03
2019Import duty7805353560.86
2019Excise on imports1609575230.18
2019Other customs taxes111973730.01
2019Not attributed to a head4512456910.50
2020Domestic VAT14843936881.36
2020Personal income tax13431704951.23
2020Corporate income tax14034957601.29
2020Withholding tax1215646030.11
2020Presumptive tax106498160.01
2020Other domestic taxes566996630.05
2020VAT on imports10668356970.98
2020Import duty6657513170.61
2020Excise on imports1844633400.17
2020Other customs taxes138597410.01
2020Not attributed to a head5193539420.48
2021Domestic VAT21328807861.64
2021Personal income tax15817462671.21
2021Corporate income tax30235669402.32
2021Withholding tax1941334810.15
2021Presumptive tax97988180.01
2021Other domestic taxes2373790340.18
2021VAT on imports16166113371.24
2021Import duty9032426160.69
2021Excise on imports2588677050.20
2021Other customs taxes1540792780.12
2021Not attributed to a head5082039430.39
2022Domestic VAT25390630161.76
2022Personal income tax24236215091.68
2022Corporate income tax76911946115.34
2022Withholding tax2439730270.17
2022Presumptive tax131365680.01
2022Other domestic taxes2888626970.20
2022VAT on imports16396457061.14
2022Import duty16588672921.15
2022Excise on imports3324580600.23
2022Other customs taxes458005180.03
2022Not attributed to a head7592329530.53
2023Domestic VAT29254546301.71
2023Personal income tax24872234121.45
2023Corporate income tax60717368123.55
2023Withholding tax3000696850.18
2023Presumptive tax153797100.01
2023Other domestic taxes3672664300.21
2023VAT on imports18505902751.08
2023Import duty20882419711.22
2023Excise on imports4508178090.26
2023Other customs taxes625009800.04
2023Not attributed to a head8328184110.49
2024Domestic VAT35401604401.77
2024Personal income tax30904989801.55
2024Corporate income tax67638915933.39
2024Withholding tax4109301610.21
2024Presumptive tax236677750.01
2024Other domestic taxes3689277790.18
2024VAT on imports18610312270.93
2024Import duty20537265551.03
2024Excise on imports4247354280.21
2024Other customs taxes1270475440.06
2024Not attributed to a head9365676190.47
2025Domestic VAT34492538741.59
2025Personal income tax31563560051.46
2025Corporate income tax73885929403.42
2025Withholding tax3535134210.16
2025Presumptive tax231606040.01
2025Other domestic taxes3269805840.15
2025VAT on imports17669678140.82
2025Import duty19499236070.90
2025Excise on imports4032677260.19
2025Other customs taxes1206260900.06

The mix in 2024

Every shilling, franc or rand of tax, by head

Corporate income tax34.5%Domestic VAT18.1%Personal income tax15.8%Import duty10.5%VAT on imports9.5%Not attributed to a head4.8%Excise on imports2.2%
Rectangle areas are proportional to revenue in 2024 (US dollars at purchasing-power parity). Total tax revenue: $19.6bn.
Show the numbers as a table
Tax headRevenue (PPP $)Share of tax revenue
Domestic VAT35401604400.18
Personal income tax30904989800.16
Corporate income tax67638915930.35
Withholding tax4109301610.02
Presumptive tax236677750.00
Other domestic taxes3689277790.02
VAT on imports18610312270.09
Import duty20537265550.10
Excise on imports4247354280.02
Other customs taxes1270475440.01
Not attributed to a head9365676190.05

Every published number

Democratic Republic of Congo in the ATAF Databank

All 23 freely available indicators, exactly as ATAF publishes them. A blank cell means ATAF has no figure for that year; nothing is filled in.

Democratic Republic of Congo: ATAF Databank indicators by year
Indicator2010201120122013201420152016201720182019202020212022202320242025
Nominal GDP (PPP)$40.9bn$44.7bn$46.2bn$53.8bn$62.7bn$69.0bn$75.9bn$86.3bn$92.0bn$90.8bn$109.0bn$130.4bn$144.0bn$171.0bn$199.8bn$216.3bn
Real GDP7,425,889.7m7,936,395.2m8,498,839.5m9,219,707.4m10,092,840.2m10,790,880.0m11,049,794.1m11,461,614.2m12,128,808.6m12,660,599.7m12,880,314.6m13,682,723.2m14,899,000.0m16,175,000.0m17,504,000.0m18,512,000.0m
Final Consumption (PPP)$32.6bn$36.3bn$42.7bn$44.5bn$51.3bn$58.2bn$68.8bn$68.0bn$76.1bn$70.6bn$89.3bn$94.1bn$132.6bn$120.8bn$142.7bn$148.8bn
Total Tax Revenues (PPP)$3.4bn$4.0bn$4.7bn$6.0bn$6.9bn$7.6bn$7.2bn$5.7bn$6.8bn$6.7bn$6.9bn$10.6bn$17.6bn$17.5bn$19.6bn$18.4bn
Total Number Of Registered Taxpayers44k110k192k222k216k
Non-Tax-Revenues (PPP)$1.2bn$962.8m$1.5bn$952.4m$1.3bn$1.1bn$979.2m$1.4bn$1.7bn$1.5bn$4.1bn$3.6bn
Domestic Tax Revenues (PPP)$2.2bn$2.4bn$2.7bn$3.4bn$3.9bn$4.4bn$4.8bn$4.0bn$5.0bn$4.8bn$4.9bn$7.7bn$14.0bn$13.0bn$15.1bn$14.1bn
Customs Tax Revenues (PPP)$1.3bn$1.5bn$1.9bn$2.6bn$2.9bn$3.2bn$2.4bn$1.7bn$1.8bn$1.9bn$1.9bn$2.9bn$3.7bn$4.5bn$4.5bn$4.2bn
Revenue From Agriculture, Forest & Fishing (PPP)
Revenue From Mining & Quarrying (PPP)
Revenue From Secondary Sector (PPP)
Revenue From Tertiary Sector (PPP)
Domestic VAT Revenues (PPP)$814.7m$1.0bn$1.1bn$1.3bn$1.3bn$1.1bn$1.1bn$1.2bn$1.5bn$2.1bn$2.5bn$2.9bn$3.5bn$3.4bn
VAT Refunded (PPP)$1.5bn
PIT Revenues (PPP)$527.5m$611.5m$790.5m$955.5m$1.1bn$1.1bn$2.0bn$1.1bn$1.2bn$991.7m$1.3bn$1.6bn$2.4bn$2.5bn$3.1bn$3.2bn
CIT Revenues (PPP)$646.5m$699.5m$638.6m$770.5m$1.1bn$1.4bn$899.3m$1.1bn$2.0bn$2.0bn$1.4bn$3.0bn$7.7bn$6.1bn$6.8bn$7.4bn
Withholding Tax Revenues (PPP)$41.8m$80.9m$90.7m$92.0m$116.2m$124.3m$105.4m$121.6m$194.1m$244.0m$300.1m$410.9m$353.5m
Presumptive Tax Revenues (PPP)$1.1m$10.6m$9.8m$13.1m$15.4m$23.7m$23.2m
Other Domestic Tax Revenues (PPP)$40.3m$40.4m$50.6m$61.8m$87.8m$33.9m$84.3m$32.5m$84.2m$57.8m$56.7m$237.4m$288.9m$367.3m$368.9m$327.0m
VAT On Import Revenues (PPP)$610.9m$758.0m$1.0bn$1.5bn$1.6bn$1.7bn$1.1bn$833.9m$928.1m$936.0m$1.1bn$1.6bn$1.6bn$1.9bn$1.9bn$1.8bn
Import Duty Revenues (PPP)$565.9m$696.4m$794.7m$953.8m$1.1bn$1.1bn$850.9m$655.9m$688.5m$780.5m$665.8m$903.2m$1.7bn$2.1bn$2.1bn$1.9bn
Excises on Imports Revenues (PPP)$64.1m$55.0m$68.8m$128.7m$164.4m$302.5m$383.2m$174.5m$156.9m$161.0m$184.5m$258.9m$332.5m$450.8m$424.7m$403.3m
Other Customs Tax Revenues (PPP)$11.4m$33.3m$19.9m$15.6m$16.6m$18.8m$14.3m$16.9m$13.8m$11.2m$13.9m$154.1m$45.8m$62.5m$127.0m$120.6m

Values are rounded for display; the CSV has them exactly as published. Revenue and GDP are US dollars at purchasing-power parity.

Data-quality checks

What the automatic checks found

These are rule-based checks, run on every pull. A flag says the numbers deserve a second look, not that they are wrong; the methods page explains each rule.

YearCheckDetail
2020Domestic heads do not add upThe six domestic tax heads sum to 89% of reported domestic tax revenue.

Source: ATAF Databank, the African Tax Administration Forum; World Bank World Development Indicators. Tax and GDP are in US dollars at purchasing-power parity, so their ratio equals the ratio in local currency. Cite as: Kaijamahe, W. H. (2026). Democratic Republic of Congo. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/COD Every figure and its method: taxintellilyticsstories.com/africa/methods

Cite this sheet

Democratic Republic of Congo, in Edition 1

Kaijamahe, W. H. (2026). Democratic Republic of Congo. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/COD

Central Africa

Neighbouring profiles

BurundiCameroonCentral African RepublicChadCongoGabonCompare Democratic Republic of Congo with its neighbours →