Democratic Republic of Congo: Finance Law 2023
The Finance Law No. 22/071 of 28 December 2022 for the
2023 tax year was signed by President Felix-Antoine Tshisekedi Tshilombo in
Kinshasa. Effective 01 January 2023.
The main tax measure affecting payroll is:
ยท
The modification of Article 48 of Ordinance Law no 69/009
of 10 February 1969, which relates to the exemption limits for transport
allowance. Where the daily transport allowance is equal to the cost of the
ticket charged locally with a maximum of six taxi rides for managers and
six bus rides for other staff members, where previously this was limited
to four.
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