Democratic Republic of Congo: Finance Law 2023

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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