IPR tax rates DRC 2026: brackets, method, example

The IPR tax rates DRC employers apply in 2026 follow four annual brackets, taxed at 3%, 15%, 30% and 40%, with tax capped at 30% of taxable income and a reduction for dependants. Below are the annual and monthly brackets, the base they apply to, a step-by-step calculation, a worked example with a dollar salary, and the special cases: expatriates, termination payments and casual workers.

IPR tax rates DRC 2026: the four brackets

The impôt professionnel sur les rémunérations (IPR, the employment income tax) is withheld at source by the employer on every payroll. The annual progressive scale, as published by PwC in its DRC tax summary updated in April 2026, is as follows:

For monthly payroll, most employers divide the thresholds by twelve, which gives the same result as an annual calculation for a regular salary:

The 30% cap on taxable income

IPR cannot exceed 30% of taxable income. The cap is not theoretical: under the IPR tax rates DRC payroll teams use, tax on a monthly taxable salary of CDF 3,600,000 is CDF 790,560, about 22%. The 40% bracket then pushes the average rate up, and it reaches 30% at a taxable income of about CDF 6,494,400 a month. Beyond that, tax is simply 30% of the base.

The reduction for dependants

The calculated tax is reduced by 2% per dependant, up to nine dependants, i.e. 18% at most. Dependants must be documented: keep the civil status records that support the reduction in the employee’s file.

Which base do the IPR tax rates DRC apply to?

The taxable base is the month’s gross pay, benefits included, minus the 5% employee CNSS contribution (pension branch). Statutory family allowances and certain transport allowances are excluded from the base. Any other exclusion must rest on a legal text: document it.

The Caisse nationale de sécurité sociale (CNSS, the national social security fund) replaced the INSS in 2018. Its 5% employee share is therefore calculated before IPR. On the employer side, CNSS contributions of 13% (5% pension, 6.5% family benefits, 1.5% occupational risks) do not reduce the employee’s IPR.

Applying the IPR tax rates DRC in five steps

1. Base: the month’s taxable gross minus the 5% employee CNSS.
2. Scale: apply each rate only to the slice of the base within its bracket, then add up.
3. Cap: if the result exceeds 30% of the base, use 30% of the base.
4. Dependants: deduct 2% of the tax per documented dependant, nine at most.
5. Rounding and control: apply a single rounding rule, and reconcile the total withheld with the return each month.

Worked example: a salary set in dollars

As an illustration, take an engineer in Lubumbashi whose contract provides USD 1,000 gross a month, married with one child, i.e. two dependants. Assume a conversion rate of CDF 2,800 to USD 1, used by the company for that month’s payroll (a fictitious rate, chosen for the example).

Under the IPR tax rates DRC, tax here is about 17.4% of gross. The employer also pays CDF 364,000 of CNSS (13%), CDF 98,000 of INPP (the vocational training levy) if it employs 50 people or fewer, and CDF 5,600 of ONEM (the national employment office levy, 0.2%), for a total cost of CDF 3,267,600. INPP rates by headcount were raised on 1 January 2026 (3.5% up to 50 employees, 3% from 51 to 300, 2% above, 4% for public enterprises): check the order that applies to your organisation.

Dual currency: the sensitive point

The Labour Code (article 89) requires pay to be stipulated in the currency that is legal tender in the DRC. In practice, many contracts refer to the dollar, but IPR, CNSS, INPP and ONEM are declared in Congolese francs. Three rules prevent discrepancies:

• choose a rate source (most companies use the rate published by the Banque centrale du Congo, the central bank) and a reference date, and write them into your payroll procedure;
• apply the same rate to every payslip line and every return for the month;
• keep the rate used with each payroll: it is the first question asked in an inspection.

A rate that changes between calculation and payment changes the base, and therefore the bracket reached: a stable dollar salary can carry a different tax from one month to the next.

Special cases

Expatriates: IERE

For expatriate employees, the employer also bears the impôt exceptionnel sur les rémunérations des expatriés (IERE, an exceptional tax on expatriate pay), at 25%, calculated on the same base as IPR. The rate is 12.5% for mining companies during their first ten years of activity. IERE is not deducted from salary.

Termination payments and casual workers

Termination indemnities are taxed at a flat 10%, and casual workers’ pay at 15%, outside the progressive scale.

Annual bonuses

A bonus paid in one go is added to the month’s base and can push it into a higher bracket. Simulate the month’s tax before announcing a net amount to the employee.

Filing and paying IPR

The month’s IPR, IERE, CNSS, INPP and ONEM are due by the 15th of the following month. The tax authority (DGI) also requires an annual IPR and IERE summary return by 15 February of the following year, with any balance paid on filing. For the full monthly cycle, read our guide to payroll management in the DRC.

Common mistakes with the IPR tax rates DRC

• Applying the marginal rate to the whole salary. 30% of CDF 2,660,000 would give CDF 798,000 instead of 508,560.
• Forgetting to deduct employee CNSS. The base is 5% too high, and the error repeats every month.
• Ignoring the 30% cap. On very high salaries, tax calculated on the scale exceeds the cap.
• Granting the reduction without evidence. In an inspection, an undocumented reduction is reversed for the whole period.
• Changing exchange rate without a rule. The gap shows immediately between payslips and returns.
• Forgetting IERE for an expatriate. It is a full employer charge, declared with IPR.

Automating the IPR tax rates DRC

Brackets, cap, dependant reduction, currency conversion, IERE: a spreadsheet multiplies formulas and risks. Payroll software applies the IPR tax rates DRC to every employee, keeps the exchange rate of each payroll and prepares monthly and annual returns. See Socium payroll software that applies the IPR tax rates DRC, compare selection criteria in our guide to payroll software in the DRC, see Socium’s payroll simulators or book a demo.

Frequently asked questions

Have the IPR tax rates DRC changed in 2026?

The PwC summary updated on 21 April 2026 still shows four brackets at 3%, 15%, 30% and 40%, with thresholds at CDF 1,944,000, 21,600,000 and 43,200,000 a year. Check each Finance Law before the January payroll.

Do the IPR tax rates DRC apply to gross pay?

No: they apply to taxable gross minus the 5% employee CNSS contribution, excluding statutory family allowances.

How are the IPR tax rates DRC applied to a dollar salary?

The salary is converted into Congolese francs at the rate the company uses, then the scale applies to the converted amount. The rate must be documented and identical for all of the month’s returns.

Who pays IERE?

The employer, on top of the IPR withheld from the expatriate’s salary. It does not appear as a deduction on the payslip.

Key takeaways

• The IPR tax rates DRC have four annual brackets: 3% up to CDF 1,944,000, 15% up to 21,600,000, 30% up to 43,200,000, 40% above.
• The base is taxable gross minus the 5% employee CNSS.
• Tax is capped at 30% of the base, then reduced by 2% per dependant, nine at most.
• Dollar salaries: one documented conversion rate, identical for every return.
• Payment by the 15th of the following month, annual summary by 15 February.

Sources: the PwC Worldwide Tax Summaries page on the DRC and the website of the Direction générale des impôts (DGI, the tax authority).