Congo, Democratic Republic of the (DROC) - Taxation

In the mid-1990s, personal income was taxed progressively, with a 50% ceiling on total payable tax. The corporate tax rate was 50% of taxable profits. Profits of branches of foreign corporations were subject to the same rate of taxation. There was also a 3–30% sales tax on imports, exports, local manufactured goods, construction works, local services, and imported services. An employment tax of 33% was imposed on services by foreigners. Other taxes included an educational tax, property tax, and a transfer tax.