Working in the Democratic Republic of the Congo as a French National: Visa, Contract, Tax and Economy

France Diplomatie (the French foreign ministry’s travel advice) distinguishes three cases for business travel. A tourist visa accompanied by a mission letter is enough for a stay of one week at most. Beyond that, a work establishment visa (VET) is needed from the Ministry of Employment, Labour and Social Welfare, and the employer must request a systematic establishment visa (VETS) from the General Directorate of Migration (DGM). The courtesy visa does not allow any professional activity, even a brief one: it is advisable to refuse to have it affixed if an activity is planned.

For a stay of more than six months, a residence permit is requested in the DRC from the DGM or the Ministry of Foreign Affairs. The exact documents, timescales and fees could not be read on an official Congolese site (the DGM site was not responding): the employer or a local adviser confirms them before hiring. Journalists must obtain paid accreditation from the Ministry of Communication and Media, and NGO staff in a red zone are invited to plan for a second passport. For settling in, see living in the DRC.

The amount of the guaranteed interprofessional minimum wage in force could not be read on an official Congolese site for this guide: it should be requested from the Ministry of Employment, Labour and Social Welfare, or from the employer, rather than relying on an old figure. Likewise, no official source read publishes a pay scale by occupation; the pay offered to expatriates is negotiated case by case and is often denominated in US dollars, the currency in common use according to France Diplomatie.

A regulatory reference exists for expatriates: the General Directorate of Taxes specifies that the remuneration declared for expatriate staff cannot be lower than the minimum wage of these employees’ country of origin. To convert amounts, the Central Bank of the Congo publishes an indicative rate every day.

The general scheme of the National Social Security Fund (CNSS), governed by Law No. 16/009 of 15 July 2016, applies to workers subject to the Labour Code ‘without any distinction of race, nationality or sex’, provided they work mainly in the territory. A foreign worker employed by a company established abroad is covered when working in the DRC for more than six months. The employer affiliates within eight days of opening the business or the first hire, then declares its contributions within fifteen days of the month concerned, online if it employs more than 25 workers.

The CNSS pays occupational risk benefits, family benefits (including maternity) and old-age, invalidity and survivors’ pensions; its pages mention no sickness branch. Contribution rates do not appear on the pages read: they should be requested from the CNSS (contact@cnss.cd). See the guide to healthcare reimbursement in the DRC.

An employee sent by their French employer remains, in principle, attached to the French scheme: without a social security agreement, secondment falls under domestic law, for 3 years at most, renewable once, with a 2-year waiting period before a new secondment in the same country for the same company (CLEISS, the French liaison centre for social security abroad). If the local scheme is compulsory, the employer must also complete the corresponding procedures. See seconded or expatriate.

The DRC General Directorate of Taxes (DGI) specifies that personal income tax (IRPP) applies to the total net income of residents, whatever their nationality and the origin of their income, and of non-residents receiving income of Congolese source. The published progressive scale applies 3% up to 1,944,000 Congolese francs (about €767), 15% up to 21,600,000 francs (about €8,520), 30% up to 43,200,000 francs (about €17,040) and 40% above; the page adds that the tax calculated cannot exceed 30% of the taxable base (conversions at the Central Bank rate).

For employees, the professional tax on remuneration (IPR) is withheld by the employer, who has an online declaration service; the IPR scale and the allowances for family responsibilities do not appear on the pages read and can be read in the DGI Tax Code. The exceptional tax on expatriate remuneration (IERE) is set at 25% of the gross remuneration paid to expatriate staff; it is declared and borne by the employer. The tax identification number is requested online (e-NIF).

No tax treaty between France and the DRC appears on the impots.gouv.fr treaties page nor in the BOFiP annex (the French tax administration’s official doctrine; agreements in force). The domestic law of each country therefore applies, and the tax home is determined under Article 4 B of the French General Tax Code; the ‘Treaties and agreements’ database of the Ministry of Foreign Affairs makes it possible to confirm this point.

A self-employed person or entrepreneur comes under the IRPP for profits from commercial, industrial, craft or professional activities, and obtains their NIF from the DGI. Setting up a business goes through the one-stop shop, which ANAPI (the National Agency for the Promotion of Investment) flags in its institutional links; the priority sectors it cites are agriculture, mining, energy, infrastructure, tourism and new technologies. Self-employed workers do not form a separate category in the CNSS pages, which mention only the active partner of a company: their social cover should be checked with the fund. In practice, international health insurance, or the CFE (Caisse des Français de l’Étranger, the French expatriate social security fund), covers the non-employed worker.

For remote work from the DRC for a foreign employer, no specific rule was read on the official sites: the DGM (residence status), the DGI (taxation) and the CNSS (affiliation) should be consulted before settling in. Connection conditions matter: four mobile operators cover 51% of the population and 4G SIM cards are available in Kinshasa (France Diplomatie). See also digital nomad insurance.

France Diplomatie presents the mining sector (copper, cobalt, zinc, diamonds) as one of the main drivers of growth. Services weigh nearly half of activity, industry including extractive activities about a third and agriculture about a fifth. The currency is the Congolese franc, and the US dollar remains in common use for transactions.

Economic relations with France exist: dozens of French companies are present, with direct investment, trade and public aid from the AFD (the French Development Agency). Updated growth prospects and inflation appear in the ‘Economic indicators’ block above; the economic fact sheet of the Kinshasa Economic Service, cited by France Diplomatie, supplements these data. The priority sectors cited by ANAPI (agriculture, mining, energy, infrastructure, tourism, new technologies) indicate where investment projects are concentrated.