WorldTax CompareAll Comparisons

Libya vs Democratic Republic of Congo
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇱🇾 Libya
vs
🇨🇩 Democratic Republic of Congo
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–15%
Post-conflict normalization; tax system rebuilding
No change
0–40%
40% top; energy transition metals driving revenue hopes
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
0%
VAT introduction discussed as fiscal reform
No change
16%
16% TVA maintained
No change

Corporate Tax Rate

Corporate Tax Rate
20%
20%; oil sector reconstruction
No change
30%
30%; critical minerals fiscal regime key topic
No change

Capital Gains Tax

Capital Gains Tax
20%
20% nominal
No change
30%
30% as income
No change

Social Security & Payroll

Social Security / Payroll
~17.75%
SSF; reform dependent on political stability
No change
~17%
CNSS reform; social protection building slowly
No change
State, Regional & Local Taxes

🇱🇾 LibyaMunicipal Taxes

Libya's highly fragmented political situation (two rival governments until recent consolidation efforts) has severely disrupted tax administration. The National Oil Corporation (NOC) dominates revenues via oil royalties and profits — effectively subsidizing government operations with limited need for broad-based taxation. Municipal councils levy limited local fees. The Tax Authority administers a Jihad tax (2.5% of income), employer stamp duty, and other levies. Most of the economy operates on oil subsidies rather than formal taxation.

🇨🇩 Democratic Republic of CongoProvincial & Territory Taxes

The DRC's 26 provinces have significant constitutional taxing powers including provincial income taxes, natural resource royalties, and business licence fees. The DRC has vast mineral wealth — cobalt (largest world producer, ~70% of global supply), coltan, gold, diamonds, copper. Despite immense resources, it remains one of the world's poorest countries due to governance failures and ongoing conflict in eastern provinces. The Direction Générale des Impôts (DGI) is improving with digitalization support, but significant informality persists throughout the country.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Libya vs Democratic Republic of Congo: Key Tax Differences (2026)

💰 Income Tax: 🇨🇩 Democratic Republic of Congo has a higher top income tax rate (0–15% vs 0–40%). 🇱🇾 Libya is more favourable for high earners.

🛒 VAT/Sales Tax: Democratic Republic of Congo has a higher consumption tax (0% vs 16%).

🏢 Corporate Tax: 🇱🇾 Libya offers a lower corporate rate (20% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇱🇾 Libya taxes investment gains at a lower rate (20% vs 30%), benefiting investors.

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