What are all the property taxes and fees in DR Congo?

Authored by the expert who managed and guided the team behind the DR Congo Property Pack

Everything you need to know before buying real estate is included in our DR Congo Property Pack

Who is the author of this content?

THE AFRICANVESTOR

A team specialized in real estate investing in African countries

We are a team of financial experts, legal professionals, developers, and local real estate specialists dedicated to helping people like you avoid mistakes when investing in real estate in a foreign place, particularly in Congo-Kinshasa. If you'd like to learn more about us, you can check our presentation page.

How this content was created 🔎📝

At TheAfricanVestor, we explore the DR Congo real estate market every day. Our team doesn't just analyze data from a distance—we're actively engaging with local realtors, investors, and property managers in cities like Kinshasa, Lubumbashi, and Goma. This hands-on approach allows us to gain a deep understanding of the market from the inside out.

These observations are originally based on what we've learned through these conversations and our observations. But it was not enough. To back them up, we also needed to rely on trusted resources

We prioritize accuracy and authority. Trends lacking solid data or expert validation were excluded.

Trustworthiness is central to our work. Every source and citation is clearly listed, ensuring transparency. A writing AI-powered tool was used solely to refine readability and engagement.

To make the information accessible, our team designed custom infographics that clarify key points. We hope you will like them! All illustrations and media were created in-house and added manually.

What jurisdiction determines the property taxes and fees you'll pay in DR Congo?

Property taxes and fees in DR Congo are determined by the specific province, city, and commune where your property is located.

Each commune sets its own rates within national guidelines, meaning a property in Kinshasa will face different charges than one in Lubumbashi or Goma. The provincial government establishes the framework, while municipal authorities implement specific tariffs for their jurisdiction.

Urban properties typically face higher rates than rural ones, with Kinshasa often serving as the reference point for national tariff structures. Before purchasing, you must verify the exact jurisdiction of your property by checking the land title and confirming with local commune offices.

The commune office will provide the official rate schedule for all applicable taxes and fees in that specific area. This jurisdiction identification is crucial because even neighboring communes can have significantly different fee structures.

What one-time government charges apply when buying property in DR Congo?

When purchasing property in DR Congo, you'll face several mandatory one-time government charges that must be paid before the transaction completes.

Property transfer tax ranges from 0.2% to 1% of the property's taxable value, which is typically set at 25% of the market price unless local finance authorities specify otherwise. This tax is calculated on either the sales price or the assessed value, whichever is higher.

Registration duties and stamp duties are additional charges that vary by commune but are typically fixed amounts rather than percentages. These fees cover the administrative costs of processing the property transfer through government offices.

The buyer is responsible for paying all these charges, and they must be settled before the property title can be transferred. Payment is made directly to the local tax office or authorized collection points designated by the commune.

It's something we develop in our DR Congo property pack.

How much will you pay in notary fees for your property purchase?

Notary fees in DR Congo are calculated using either percentage rates or fixed tariff bands depending on the transaction value and complexity.

The fees typically range from a minimum of 5 USD for simple document authentication to a maximum of 200 USD for complex property transactions. Most residential property purchases fall somewhere in the middle of this range.

The calculation method depends on the notary's fee schedule, which may use sliding scales based on property value or flat rates for standard services. Some notaries charge per document or service, while others offer bundled packages for complete transactions.

Payment can be made in either Congolese Francs (CDF) or US dollars, with the CDF amount calculated using the prevailing exchange rate at the time of payment. The buyer is responsible for all notary fees unless otherwise negotiated in the purchase agreement.

What are the land registry and cadastre costs for property titles?

Land registry and cadastre services require separate payments for each step of the title documentation process.

Service Type	Cost Range (USD)	Purpose
Certificate of Registration	15-25	Official property ownership document
Cadastral Extract	20-35	Property boundaries and measurements
Property Survey	50-75	Physical property verification
Title Update/Amendment	25-40	Modifications to existing title
Duplicate Title	15-30	Replacement for lost documents

What mortgage-related fees should you expect in DR Congo?

Mortgage transactions in DR Congo involve several mandatory fees that borrowers must pay in addition to their down payment and closing costs.

Mortgage registration fees typically range from 1% to 2% of the total loan amount and must be paid to register the mortgage lien with local authorities. These fees secure the lender's legal interest in the property until the loan is fully repaid.

When the mortgage is eventually paid off, mortgage release fees apply to remove the lien from the property title. These release fees are usually similar to the registration fees or may be fixed amounts set by local authorities.

Most banks also charge mandatory file-opening fees of 25-50 USD to process the loan application and mortgage documentation. Additionally, a professional property appraisal is required, costing an additional 25-50 USD depending on the property's complexity and location.

Do new construction properties face additional VAT and levies?

New build properties in DR Congo are subject to Value Added Tax (VAT) and additional construction-related levies that don't apply to existing properties.

VAT is charged at the standard rate of 16% but only applies to the structural components and finishes of the building, not to the land value portion of the purchase price. This means the VAT is calculated on the construction cost element of your total purchase price.

Municipal construction levies may also apply, with local communes charging additional fees based on building permits and inspection requirements. These levies are often calculated as a percentage of the total project value and vary significantly between communes.

The breakdown typically separates land value from construction value, with VAT and levies only applying to the construction portion. Buyers should request a detailed breakdown from the developer showing exactly which components are subject to these additional charges.

What annual property taxes will you pay as a property owner?

Property owners in DR Congo face several recurring annual taxes and fees that must be paid to maintain legal ownership and avoid penalties.

Annual property tax rates vary by property type and location, with villas and apartments typically paying 0.3-1.5 USD per square meter annually. In Kinshasa, multi-floor buildings may pay fixed rates of approximately 75 USD per floor rather than per-square-meter calculations.

The payment deadline is typically June 30th each year, and late payments incur escalating penalties and interest charges set by local tax offices. These penalties often compound monthly after the deadline, making early payment financially advantageous.

Payment can be made at commune cash offices or through authorized banks that collect property taxes on behalf of local authorities. Property owners should keep payment receipts as proof of compliance for future transactions.

It's something we develop in our DR Congo property pack.

What municipal service fees apply to property owners?

Municipal service fees cover essential community services and infrastructure maintenance that benefit all property owners in the commune.

1. **Waste Collection Services**: Monthly fees of 2-5 USD per household for regular garbage pickup and disposal2. **Sanitation and Hygiene**: Annual charges of 10-20 USD for community health and sanitation programs 3. **Street Lighting**: Monthly contributions of 1-3 USD for neighborhood street lighting maintenance4. **Neighborhood Security**: Annual fees of 15-30 USD for community security patrol services5. **Road Maintenance**: Variable charges based on property frontage for local road upkeep and repairs

The total annual cost typically ranges from 24-120 USD depending on the commune and level of services provided. Payment is made at commune cash offices or through authorized local banks that collect these fees on behalf of municipal authorities.

We did some research and made this infographic to help you quickly compare rental yields of the major cities in Congo-Kinshasa versus those in neighboring countries. It provides a clear view of how this country positions itself as a real estate investment destination, which might interest you if you're planning to invest there.

How is rental income taxed for property owners in DR Congo?

Rental income taxation in DR Congo depends on whether the property owner is a resident or non-resident, with different rates and filing requirements for each category.

Resident property owners pay personal income tax on net rental income at rates ranging from 10% to 20% of their annual rental profits. This tax is calculated after deducting legitimate expenses such as maintenance, repairs, and property management costs.

Non-resident owners face withholding tax of 20% on gross rental income, which is deducted by the tenant or property manager before payment to the owner. This withholding tax is typically final, meaning no additional filings are required.

Filing and payment schedules vary, with most owners required to make quarterly payments or annual filings depending on their total income structure. Some municipalities also impose local surtaxes of 1-2% on rental income generated within their jurisdiction.

What taxes apply when you sell your property in DR Congo?

Property sellers in DR Congo face capital gains tax or transfer duties when disposing of real estate, depending on how long they've owned the property and their residency status.

Capital gains tax typically ranges from 5% to 10% of the gain, which is calculated as the difference between the selling price and the original purchase price plus allowable improvements. Some allowances may be available for inflation indexing or primary residence exemptions.

The taxable base calculation includes the original purchase price, documented improvement costs, and transaction expenses, which are subtracted from the gross selling price to determine the taxable gain.

Local tax authorities collect these taxes, and payment is typically required before the property title can be transferred to the new buyer. Sellers should maintain detailed records of all purchase costs and improvements to minimize their tax liability.

What exemptions and reductions are available for property taxes?

DR Congo offers several exemptions and reductions for qualifying property owners, though specific documentation is required to claim these benefits.

1. **First-time homebuyers**: May qualify for reduced transfer tax rates or temporary exemptions2. **Social housing projects**: Often receive significant tax reductions or complete exemptions from certain fees3. **Primary residence**: May qualify for lower annual property tax rates compared to investment properties4. **Agricultural properties**: Often exempt from urban property taxes but may face different rural land charges5. **Disabled or veteran status**: Special exemptions or reduced rates with proper documentation6. **Vacant land under development**: Temporary exemptions until construction completion or specified development milestones

Required documentation typically includes government-issued ID, proof of residence status, medical certificates for disability claims, military service records for veterans, and development permits for vacant land exemptions.

Can you show a complete cost breakdown for a property purchase in Kinshasa?

Here's a detailed example for a $50,000 USD property purchase in Kinshasa, showing all applicable taxes and fees.

Charge/Tax/Fee	Calculation	Amount (USD)
Property Transfer Tax (0.5%)	$50,000 × 0.5%	$250
Notary Fees	Standard residential rate	$100
Land Registry Certificate	Fixed fee	$25
Cadastral Extract	Fixed fee	$30
Property Survey	Fixed fee	$60
Registration & Stamp Duties	Administrative fees	$75
Total at Purchase		$540
Annual Property Tax (100m²)	100m² × $1.00/m²	$100
Municipal Services	Annual fees	$60
Total Annual Cost		$160

It's something we develop in our DR Congo property pack.

Conclusion

This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.

Sources

1. PwC Tax Summaries - Democratic Republic of Congo
2. ENSafrica - Africa Tax in Brief
3. ABC1 Visa - Congo Democratic Republic Document Authentication
4. W Legalisation - Congo Democratic Republic
5. Lloyds Bank Trade - Democratic Republic of Congo Taxes
6. CLG Global - Congo's 2025 Financial Law
7. International Monetary Fund - DRC Financial Report
8. World Bank - DRC Tax Incentives Assessment