移动部门税收：刚果民主共和国的财政负担比较.pptxVIP

MobileSectorTaxation:

ComparativeFiscalBurdeninDRC

DigitalInfratructurePolicyBrief

June2025

ThemobiletelecommunicationssectorintheDemocraticRepublicofCongo(DRC)facesahighlycomplexandburdensometax

environment.Thisincludesnumerousgeneralandsector-specific

taxesandfeesimposedonbothconsumersandoperators.Such

complexityresultsinahighoveralltaxburdenandsignificantly

increasescompliancecostsforoperators.Thesefiscalchallenges

hinderinvestmentininfrastructure,limitnetworkexpansion,and

reduceservicequality,therebyslowingdigitalinclusionandbroadersocioeconomicdevelopment.

ThisbriefassessesthefiscalburdenonthemobilesectorandcomparesitwithtwoothercriticalsectorsinDRC:miningextractionandretailfinance.

1.Introduction

2.Hightaxationofmobileconsumersandoperators

Category

Tax/fee

Rate

Taxtype/base

Consumertaxes

Valueaddedtax

16%

Revenue

Exciseduty

10%

Revenue

Customdutyonhandsets

5-20%

Corporatetaxes

Corporateincometax(CIT)

35%

Profit

MinimumCIT

1%ofrevenueifCITdueislessthanthisamount

Revenue

Employmenttaxes

Contributiontothenationalinstituteofprofessionalpreparationforstaftraining

1-3%

Amountof

remuneration

Contributiontothenationallabouroffice

0.2%

Expatriatetax

25%

Familywelfarecontribution

6.5%

Professionalriskscontribution

1.5%

Pensioncontribution

5%

Regulatoryfees

Annualfeeformobileservices2G,3G,4G,5G

3%oftelecomsrevenue(urbanregions)+$53,000perMhz

Fixedfees+

revenue

Annualfeeformobilephoneservicesinruralzones

3%oftelecomsrevenue(ruralregions)+$3,000perMhz

Annualcarrierfee

3%oftelecomsrevenue

Revenue

Annuallicencefeeformanufacturersorinstallersofnetwork,telecomequipment,sheaths,lightweightpipes,coatedand

aerialpylonsorantennamasts

10%oflicenceprice

Fixedfees

Annuallicencefeeforseller,installer