Corporate income tax (CIT) - statutory and targeted small business in Democratic Republic of the Congo
Democratic Republic of the Congo: Corporate income tax (CIT) - statutory and targeted small business was 30 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in Democratic Republic of the Congo, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2026, corporate income tax (cit) - statutory and targeted small business in Democratic Republic of the Congo stood at 30 Percentage of taxable income. That is the lowest value across all 27 years on record.
Compared with earlier readings it is down 14.3% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Democratic Republic of the Congo peaked at 50 Percentage of taxable income in 2000 and was at its lowest, 30 Percentage of taxable income, in 2019.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Democratic Republic of the Congo, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 50 Percentage of taxable income | — |
| 2001 | 50 Percentage of taxable income | +0.0% |
| 2002 | 40 Percentage of taxable income | -20.0% |
| 2003 | 40 Percentage of taxable income | +0.0% |
| 2004 | 40 Percentage of taxable income | +0.0% |
| 2005 | 40 Percentage of taxable income | +0.0% |
| 2006 | 40 Percentage of taxable income | +0.0% |
| 2007 | 40 Percentage of taxable income | +0.0% |
| 2008 | 40 Percentage of taxable income | +0.0% |
| 2009 | 40 Percentage of taxable income | +0.0% |
| 2010 | 40 Percentage of taxable income | +0.0% |
| 2011 | 40 Percentage of taxable income | +0.0% |
| 2012 | 40 Percentage of taxable income | +0.0% |
| 2013 | 35 Percentage of taxable income | -12.5% |
| 2014 | 35 Percentage of taxable income | +0.0% |
| 2015 | 35 Percentage of taxable income | +0.0% |
| 2016 | 35 Percentage of taxable income | +0.0% |
| 2017 | 35 Percentage of taxable income | +0.0% |
| 2018 | 35 Percentage of taxable income | +0.0% |
| 2019 | 30 Percentage of taxable income | -14.3% |
| 2020 | 30 Percentage of taxable income | +0.0% |
| 2021 | 30 Percentage of taxable income | +0.0% |
| 2022 | 30 Percentage of taxable income | +0.0% |
| 2023 | 30 Percentage of taxable income | +0.0% |
| 2024 | 30 Percentage of taxable income | +0.0% |
| 2025 | 30 Percentage of taxable income | +0.0% |
| 2026 | 30 Percentage of taxable income | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 42 Percentage of taxable income | 40 Percentage of taxable income | 50 Percentage of taxable income | 10 |
| 2010s | 36 Percentage of taxable income | 30 Percentage of taxable income | 40 Percentage of taxable income | 10 |
| 2020s | 30 Percentage of taxable income | 30 Percentage of taxable income | 30 Percentage of taxable income | 7 |
Countries ranked near Democratic Republic of the Congo
- 1 France 36.13 Percentage of taxable income compare
- 2 Argentina 35 Percentage of taxable income compare
- 2 Eswatini 25 Percentage of taxable income compare
- 2 Morocco 35 Percentage of taxable income compare
- 2 Netherlands 25.8 Percentage of taxable income compare
- 2 Fiji 25 Percentage of taxable income compare
- 2 Mauritania 25 Percentage of taxable income compare
- 2 Colombia 35 Percentage of taxable income compare
- 2 Malta 35 Percentage of taxable income compare
- 3 Türkiye 25 Percentage of taxable income compare
- 4 Slovenia 22 Percentage of taxable income compare
- 4 Estonia 22 Percentage of taxable income compare
More economy & growth data for Democratic Republic of the Congo
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 0.8929 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 4.08 Percent per annum (2029)
- Gross Fixed Capital Formation — Share of GDP US$, 2015 prices 116.48 % (2024)
- Gross Fixed Capital Formation — Annual growth US$ 7.21 % (2024)
- Gross Fixed Capital Formation — Annual growth Standard Local 18.78 % (2024)
- Gross Fixed Capital Formation — Annual growth Standard Local Currency 27.32 % (2024)
- Gross Fixed Capital Formation — Share of GDP Standard Local Currency 116.48 % (2024)
- Gross Fixed Capital Formation — Share of GDP Standard Local Currency 33.06 % (2024)
- Gross Domestic Product — Annual growth US$ per capita, 2015 prices 3.27 % (2024)
- Gross Fixed Capital Formation — Value Standard Local Currency 65.42 million million SLC (2024)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Democratic Republic of the Congo?
- Corporate income tax (cit) - statutory and targeted small business in Democratic Republic of the Congo was 30 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Democratic Republic of the Congo?
- The highest recorded value was 50 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Democratic Republic of the Congo?
- The lowest recorded value was 30 Percentage of taxable income in 2019.
- How does Democratic Republic of the Congo rank for corporate income tax (cit) - statutory and targeted small business?
- Democratic Republic of the Congo ranks 1st out of 9 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Democratic Republic of the Congo?
- Over the last ten years it is down 14.3%. The long-run trend across the full record is falling.
- Where does this Democratic Republic of the Congo data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 27 observations, free to reuse under OECD Terms and Conditions (attribution required).
About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.