Work, social security and tax
Work permits, social security, agreements with France, taxes, business travel and starting a business.
Some points in this guide concern ties with France (social security, taxes, pensions, French schools) and are labelled as such. If another country's system applies to you, ask your own bodies (social security, pension fund, tax authority) and your country's embassy whether an agreement exists with this destination and what it provides.
Local tax and social contributions
According to PwC, you are in principle tax resident if one of these conditions is met: you have your home or permanent residence in the country; the centre of your economic interests is there; or you stay there for more than 183 days in the tax year. A tax treaty between this country and yours may change these rules.
According to PwC, income tax on salaries follows a progressive scale with a top rate of 40%. The tax cannot exceed 30% of the taxable salary. An employee whose tax is withheld each month by an employer based in the country, and who has no other income, generally does not have to file a return.
Social security
- French social security
The Cleiss list shows no social security agreement in force between France and Democratic Republic of the Congo. Such agreements coordinate the two systems to keep people's rights.
Verified factVerified on 10/2/26High confidenceCleiss, Textes des accords internationaux de sécurité sociale - French expatriates
French expatriates can join the Caisse des Français de l'étranger (CFE) whatever their family and work situation, country, age or health, with no medical questionnaire. It offers health insurance, pension insurance to keep contributing, and occupational risk insurance; on return to France, rights continue without a break.
Verified factVerified on 10/2/26High confidenceCaisse des Français de l'étranger (CFE), Qui sommes-nous ?
Taxes
- Taxes in France
The list of tax treaties published by impots.gouv.fr includes no treaty with Democratic Republic of the Congo (checked on 2 October 2026).
Verified factVerified on 10/2/26High confidenceimpots.gouv.fr, Les conventions internationales
Sources for this guide
- PwC, Worldwide Tax Summaries: Republic of the Congo, Democratic Republic of the, individuals, residence · Source updated: April 21, 2026 · Checked on October 2, 2026
- PwC, Worldwide Tax Summaries: Republic of the Congo, Democratic Republic of the, individuals, income tax · Source updated: April 21, 2026 · Checked on October 2, 2026
- PwC, Worldwide Tax Summaries: Republic of the Congo, Democratic Republic of the, individuals, tax administration · Source updated: April 21, 2026 · Checked on October 2, 2026
- PwC, Worldwide Tax Summaries: Republic of the Congo, Democratic Republic of the, individuals, other taxes and contributions · Source updated: April 21, 2026 · Checked on October 2, 2026
- Cleiss, Textes des accords internationaux de sécurité sociale · Checked on October 2, 2026
- Caisse des Français de l'étranger (CFE), Qui sommes-nous ? · Checked on October 2, 2026
- impots.gouv.fr, Les conventions internationales · Checked on October 2, 2026
AfriPilot is not an official body. Information comes from the sources cited and may change: each source's date is shown.