Last updated : 11.05.2026
Expense rules in DRC.
DRC applies VAT at 16%. Central African mining giant (copper, cobalt), capital Kinshasa.
Get started →Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.
1Expense rules & reclaimable VAT
VAT 16% single rate. CDF de facto dollarized (USD widely used).
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 16% | Deductible | Invoice + NIF |
| Lodging | 16% | Deductible | NIF |
| Alcohol | 16% | Limited | Excluded |
| Fuel | 16% | Deductible | Invoice |
| Transport | 16% | Deductible | Taxi/airfare |
| Gifts | 16% | Non-deductible | Cap |
Receipt
Tax invoice
NIF mandatory
SourcesDRC Tax Authority
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Invoice |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
SourcesDRC Tax Authority
3Per diem and travel allowances
Company policy. Kinshasa and Lubumbashi most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Kinshasa | $25 | $95 | $180 |
| Lubumbashi | $22 | $85 | $160 |
| Goma | $22 | $80 | $150 |
| Other | $18 | $65 | $120 |
Currency
USD / CDF
Dual circulation
SourcesDRC Tax Authority
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | Credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| Mining | Conventions | Per contract | Mining code |
Limitations
5 years
Keep
SourcesDRC Tax Authority
Centralize your DRC expenses
Illizeo handles NIF invoices, CDF/USD dual currency and VAT compliance for your teams in DRC.
Book a demo