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Tax Treaty between the Democratic Republic of the Congo and the UAE in Force

22 September 2023

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Treaty Development

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Congo (DRC)-United Arab Emirates

According to an update from the UAE Ministry of Finance, the income tax treaty with the Democratic Republic of the Congo entered into force on 24 January 2023. The treaty, signed 12 October 2021, is the first of its kind between the two countries. Taxes Covered The treaty covers Congolese: Tax on rental income; Tax on income from movable capital; Tax on benefits and profits; Special tax on excess profits Special tax on capital gains from the sale of shares or interests Professional tax on remuneration; Exceptional tax on remuneration paid by employers to expatriate employees; and Professional tax on...