The Finance Law N°23/056 of 10 December 2023 for 2024 tax year has been promulgated by the President Felix-Antoine Tshisekedi Tshilombo. This present law is effective as of 1 January 2024.

Please note the following changes for payroll:

• Modification of Article 18 de la Loi n 004/2003 of 13 March 2003, which states that employers are expected to file the Annual Recapitulative return by the 15th of February and no longer the 15th January.
• Modification of Article 48 , where a 4th paragraph is added to the exemption schedule, which states Monetary bonuses accompanying official testimonials and other honors that are awarded to a salaried employee during his or her career are exempt.
• Modification of Article 84.4 which has increased the minimum tax value.  IRPP may not be less than 2,500.00 Congolese francs per month. This is an increase from 2000.00 to 2500.00 Congolese francs.
• Modification of Article 84 bis of Ordinance-Law no. 69/009 of 10 February 1969 relating to income tax, is supplemented as follows: Without prejudice to the provisions of paragraph 1 of Article 84, permanent and non-permanent bonuses, food and other benefits paid to State employees and civil servants shall be subject to professional rate of 3%. Permanent and non-permanent bonuses, food and other benefits paid to members of political institutions and similar bodies, the list of which is determined by regulation, are taxed at the rate of 15%.
• Modification of Article 4 of the Ordonnance n 69/007 of 10 February 1969. Where, the exceptional tax on the remuneration of expatriate staff (IERE),  may not be lower than the guaranteed minimum wage in the country of origin of the recipient of the remuneration.