Payroll and employee tax in DR Congo
If you run payroll in DR Congo, you withhold employee income tax and remit it to DGI (Direction Générale des Impôts), and contribute to the national social-security fund (CNSS). Declare and pay it on the cycle DGI (Direction Générale des Impôts) sets.
Monthly payroll duties
- 1 Withhold employee income tax and pay it to DGI (Direction Générale des Impôts).
- 2 Contribute to the national social-security fund (CNSS).
- 3 Keep payroll records and issue payslips / tax certificates.
Frequently asked questions
How is employee tax paid in DR Congo?
You withhold it from salaries and remit it to DGI (Direction Générale des Impôts), with social-security contributions to the national social-security fund (CNSS).
More on DR Congo
- Register a company — DR Congo
- Company tax — DR Congo
- VAT / sales tax — DR Congo
- Hiring staff — DR Congo
- Start a business — DR Congo
- Data protection — DR Congo
- Tax clearance — DR Congo
- Empowerment / B-BBEE — DR Congo
- Licences & permits — DR Congo
- Importing & customs — DR Congo
- Annual returns — DR Congo
- Full DR Congo compliance guide
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Reviewed June 2026 from official sources. General information only — confirm with DGI (Direction Générale des Impôts) or a registered professional.