DEMOCRATIC REPUBLIC OF CONGO Law and Practice Contributed by: Salvatrice Bahindwa, Concorde Akonkwa and David Djunga, LegalterLaw
Subcontracting The majority of the share capital of any subcontracting company must be held by natural or legal persons of Congolese nationality. Its governing bodies must be primarily administered by natural persons of Congo - lese nationality and its staff must be mainly composed of natural persons of Congolese nationality. Employment In 5 August 2025, the Minister of Employment and Labour of the DRC issued two important ministerial orders concerning the employment of foreigners. 1. Order No 32 modifies the operating rules of the National Commission for the Employment of Foreign - ers, which rules on the engagement of foreigners (except those covered by the Vienna Convention of 1961). This text aims to protect the local workforce by giving it priority for all remunerated employment. It requires the employer to obtain a work card for for - eigners before any recruitment, granting the right to a work establishment visa. 2. Order No 33 sets the maximum percentages of for - eigners authorised in companies according to sectors: • 6.5% for agriculture, extractive industries, manu - facturing, insurance, construction, electricity, water, and services; • 4% for banking, real estate, commerce, transport, and information and communication technologies; and • 2% for services. Derogations may be granted by the Minister, upon motivated advice from the National Commission for the Employment of Foreigners, depending on the spe - cific needs of the sector and the project.
Sectoral Restrictions Mining
The participation of natural persons of Congolese nationality is required for the constitution of the share capital of mining companies. They must hold at least 10% of the share capital. In the case of small-scale mines, the percentage is at least 25%. The granting of an exploitation permit is subject to the transfer to the state of 10% of the shares com - prising the share capital of the applicant company. These shares must be free of any encumbrance and Ministerial Order No M-HYDD/015/ASM/CAB/MIN. HYD/2025 of 1 July 2025 clarifies and regulates the modalities of service provision and subcontracting. This text establishes a principle of national preference for service provision, where technical competencies and commercial conditions are equivalent. It also imposes an obligation on non-national service pro - viders to systematically train Congolese professionals during each contract to ensure knowledge transfer and the development of local human resources. Agriculture Applicants for agricultural concessions must be natural persons of Congolese nationality or legal entities under Congolese law, whose majority of shares are held by the Congolese state and/or Congolese nationals. Telecommunications At least 25% of the share capital of a telecommuni - cations company must be held by Congolese natural persons or legal entities whose shares are held by Congolese natural persons. This subscription must be effected within three years following the incorporation of the company. Furthermore, Congolese employees of the company are entitled to 5% of the share capital. Banking The share capital of each institution must be held by at least four shareholders, each owning a minimum of 15% of the shares. From 4 July 2026, no shareholder may control more than 55% of the capital of a bank. non-dilutable. Hydrocarbons
9. Tax 9.1 Taxation of Business Activities
The Democratic Republic of Congo has undertaken a major fiscal reform of its corporate taxation system, which shall come into force as of January 2026.
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