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As one of Africa’s largest and most resource-rich countries, DR Congo presents a unique opportunity for expats working in industries such as mining, humanitarian aid, diplomacy, and international development.
In this guide, we’ll walk you through everything you need to know about relocating to DR Congo from a personal tax perspective, including tax residency, income tax, special tax regimes and tax return obligations.
GTC recommend that you organize your affairs in good time to get ahead and make the most of favorable tax treatment while making sure you’re meeting your tax return obligations.
if you spend more than 183 days in DR Congo during the tax year.
if your personal, economic and social ties are located in DR Congo during the tax year.
if you are a citizen of Hungary unless you have no permanent home in Hungary during the tax year.
if you are a Spain national who relocated to a tax haven less than five years ago.
if your ties are located in Mexico and 50% of your income arising in Mexico during the tax year.
if your main residence is located in DR Congo during the tax year.
if you are an EEA citizen and you are present in Hungary on more than 182 days during the tax year.
if you spend more than 183 days in DR Congo during the tax year.
if you are registered with the Italian resident population.
if you are a citizen of Hungary unless you have no permanent home in Hungary during the tax year.
if your personal, economic and social ties are located in DR Congo during the tax year.
if you are a Spain national who relocated to a tax haven less than five years ago.
if your main residence is located in DR Congo during the tax year.
if you are an EEA citizen and you are present in Hungary on more than 182 days during the tax year.
If you receive incomes overseas while you are living in the DR Congo, you may find that the source country, as a starting point, continues to tax the income.
Double taxation agreements may remove the source country’s taxing right and thus, enable you to receive incomes tax free globally.
At present, DR Congo has two double taxation agreements signed.
