In DR Congo, cryptocurrencies are classified as virtual assets, not legal tender. While it is legal to possess and transact with crypto, there is no dedicated legal framework. The central bank (BCC) permits trading at one's own risk, but local crypto exchanges are not yet legalized. The Direction Générale des Impôts (DGI) oversees tax administration, and general income and capital gains tax laws apply to cryptocurrencies. The BCC initially classified crypto as virtual assets. Gains from cryptocurrency are generally subject to either a 30% flat income tax rate or a 15% capital gains tax. For individuals and businesses, crypto income is taxed at the 30% flat rate. If crypto is treated as a capital asset, profits from its sale are subject to a 15% capital gains tax. There is no distinction between short-term and long-term gains, meaning no reduced rates or exemptions for assets held over a certain period. Converting crypto to fiat currency is a taxable event, typically under capital gains at 15% or income at 30%. Similarly, swapping one cryptocurrency for another is also generally taxable under capital gains or income tax rules. Companies dealing with crypto face the standard 30% corporate tax rate. For specific activities like staking, mining, and Decentralized Finance (DeFi), there is no explicit tax guidance. Staking rewards are likely taxed as ordinary income at the 30% rate. Mining is unregulated, but rewards are probably considered business income and taxed at 30%, with associated costs potentially being deductible. Non-fungible tokens (NFTs) are treated as virtual assets, and their taxation would fall under capital gains or general income tax rules. The application of Value Added Tax (VAT) to crypto transactions remains unclear. DR Congo is working on a "Digital-Asset Bill 2025" to establish a licensing framework for crypto activities. Additionally, draft proposals from 2024 suggest a potential 5% withholding tax on crypto-to-fiat conversions exceeding USD 5,000. Further tax rules are also anticipated from the Ministry of Finance.
Tax Rates
| Effective individual rate | 30 |
| Capital gains tax | 15% |
| Income tax on crypto | 30% flat rate on crypto income |
| Corporate tax | 30% |
| VAT | No specific guidance, standard VAT may apply |
Activity Taxes
| Staking | Likely taxed as ordinary income at 30% |
| Mining | Business income taxed at 30%, costs deductible |
| DeFi | No specific guidance, general income tax rules apply |
| NFTs | Treated as virtual assets, capital gains or income tax |
Taxable Events
| Crypto → Fiat | Taxable as capital gains at 15% or income at 30% |
| Crypto → Crypto | Taxable as capital gains or income under general rules |
Holding Period
| Holding period benefit | None |
Sources