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COMPLIANCE • TAXATION

🇨🇩 DRC Focus

DRC: INTERMINISTERIAL ORDER ON DIGITAL TAXES

Data centres, cloud, fintechs, Big Tech and trust services: the new official fee schedule.

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Legal Framework

DRC Digital Code (Ordinance-Law 23/010)

✍️ Signatories

The order is signed by Augustin Kibassa Maliba (Digital Economy) and Doudou Fwamba Li-Botayi (Finance).

🎯 Scope

Taxes apply to digital activities carried out from or towards the DRC.

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Data Centres

Data Centre Taxation by Tier

Tier I

25 000 $

Tier II

50 000 $

Tier III

75 000 $

Tier IV

100 000 $

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Local Players

Local Players Favoured Over Foreign Ones

🛡️ Trust Services

$10,000 (local) vs $30,000 (foreign).

☁️ Cloud & Big Tech

$5,000 (local) vs $15,000 (foreign). Startup regime: $100.

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Fintechs

Fintechs, Ride-Hailing & Marketplaces

💳 Fintechs

Authorisation (dominant position): $5,000. Licence: $3,000.

🛒 Marketplaces & Ride-Hailing

$2,000 to $10,000 depending on establishment status.

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Penalties

Penalties & DGRAD Collection

⚠️ Filing Penalties

A 25% to 100% surcharge for false or late declarations.

⚖️ Operating Without a Licence

A settlement fine of 100% to 200% of the licence fee.

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Conclusion

"The order of 20 July 2026 ends tax neutrality for digital business in the DRC."

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