DRC’s Ministry of Budget has issued a circular to implement the 2026 Finance Law, setting out mandatory measures for tax collection, customs, and non-tax revenue, alongside digitalisation and strict oversight to ensure transparency and accountability in public spending.

RF Report

The Democratic Republic of the Congo’s Ministry of Budget has issued an official circular outlining the adoption of Finance Law n° 25/060 for the 2026 fiscal year.

The document establishes comprehensive protocols for public financial management, with an emphasis on modernising tax collection, reinforcing oversight of government expenditures, and ensuring full legal compliance.

Domestic tax measures

Articles 17 to 51 of the Finance Law focus on maximizing internal revenue through the Direction Générale des Impôts (DGI). Key measures include:

  • Value Added Tax (VAT): Three rates are set—16% standard, 8% reduced, and 0% zero rate.
  • Electronic fiscal devices: Taxpayers must use devices linked to the DGI system to automatically generate invoices.
  • Taxpayer identification: The government is broadening the tax base via Tax Identification Numbers (NIFs).
  • Digitalisation: Expansion of the GESIMPOT software and tele-declaration for taxpayers is underway.
  • Professional tax on remuneration (IPR): Career agents are subject to fixed rates (e.g., 4,000 FC or 2,500 FC) with 3% on bonuses, while political members face 21% on emoluments and 15% on bonuses.

Customs and excise measures

Articles 10 to 16 address customs revenue collection through the Direction Générale des Douanes et Accises (DGDA):

  • Traceability (STDA): Continued implementation of the System for Traceability of Products Subject to Excise Duties.
  • Anti-fraud measures: Strengthened actions against fraud, contraband, and unauthorised interference in customs procedures.
  • Exemption control: Exemptions are strictly limited to those defined in Article 4 of the Customs Code; derogatory exemptions are prohibited.

Non-tax revenue measures

Articles 52 to 75 regulate revenues managed by the DGRAD (administrative, judicial, and state-property revenues):

  • LOGIRAD integration: All revenue-generating acts must be recorded in the LOGIRAD software.
  • Rate updates: Various administrative fees, certifications, and authorisations have updated rates.
  • Collection reinforcement: Mechanisms for assessment and recovery of non-tax revenues are being strengthened.

General principles and reporting

The circular establishes broader principles to ensure accountability:

  • Legal basis for taxes: Only laws can establish taxes or exemptions; all tax rates and recovery procedures must comply with legal provisions.
  • ISYS-régies System: All taxes and royalties are to be recorded in the ISYS-régies software for accurate tracking.
  • Monthly reconciliations: Financial administrations must reconcile figures monthly—by the 5th for taxes and the 10th for non-tax revenues.
  • Mandatory Digitalisation: All fiscal and customs procedures are required to be digitalised.
  • Tax compliance for public spending: Certain expenditures, such as medical evacuations, require proof of tax compliance.

By implementing these measures, the DRC government aims to align resource allocation with national priorities and international accounting standards, ensuring transparency and efficiency across the fiscal year.