The Democratic Republic of the Congo introduced a number of tax changes for 2019 as part of the Finance Law 2019, which was published in the Official Gazette on 21 December 2018. The main changes include:
- A reduction in the standard corporate tax rate from 35% to 30%;
- Allowing the minimum tax paid by loss-making companies to be carried forward and deducted in subsequent years;
- New individual employment income tax brackets/rates as follows:
- up to CDF 1,944,000 – 0%
- over CDF 1,944,000 up to 21…