Special Flat-Rate Tax Generated Nearly 20% of DRC Mining Revenues in 2023 Before Tax Reform

DRC’s Special Flat-Rate Tax contributed $1.1B to mining revenues in 2023, replaced by CIT and PIT in 2026

In the Democratic Republic of the Congo, the Tax on Profits and Gains, also known as the Special Flat-Rate Tax, contributed 19.54% of the state’s mining sector revenues in 2023, according to the latest report by the Extractive Industries Transparency Initiative (EITI), consulted by Deskeco.com.

The tax generated approximately $1.1 billion for the Public Treasury, out of a total of $5.61 billion collected from the mining sector during the year.

Other significant sources of mining-related revenues included:

• Import duties and taxes (Total Receipt): $813.98 million (14.50%)
• Mining royalties: $512.32 million (9.13%)
• Collection notices: $480.16 million (8.56%)

These figures illustrate the reliance of the state budget on multiple streams of extractive-sector revenues. Overall, the extractive sector including mining and hydrocarbons accounted for nearly 60% of total state revenues in 2023, generating around $5.85 billion, according to the EITI report.

Tax reform: CIT and PIT introduced in 2026

Since January 2026, the Special Flat-Rate Tax has been replaced by a dual system comprising:

• Corporate Income Tax (CIT): applicable to all companies, including SA, SARL, and SAS
• Personal Income Tax (PIT): applied to individuals’ income

The government explains that this reform aims to establish a fairer, more transparent, and more efficient system for mobilizing domestic revenue, while aligning tax policy with international standards.

Experts suggest that the new framework could improve compliance, expand the tax base, and provide more predictable revenues for the state, reducing reliance on flat-rate levies from the extractive sector.