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Democratic Republic of the Congo: Finance Act 23/054 Introduces New Tax Measures for 2024

  • Finance Act 23/054 for 2024 financial year passed in Democratic Republic of the Congo
  • Amendments effective from 1 January 2024 include:
  • Turnover levy on cybersecurity companies
  • Levy on applications for authorization to supply digital services
  • Registration fee on SMEs, start-ups, and artisans eligible for sub-contracting or public contracts
  • Certification tax on artisanal and craft products
  • Levy on franchise agreements between foreign multinationals and Congolese SMEs

Source: ensafrica.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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