Democratic Republic of the Congo Compliance Report
Generated 2026-09-22
Comprehensive FrameworkRegulatory Overview
- Regulatory Status
- Dedicated crypto/VA legislation, licensing regime, active enforcement
- Key Regulator(s)
- Monitor Ministry of Finance and Central Bank, DRC Ministry of Finance's, Central Bank of Congo's
- Primary Legislation
- The general AML/CFT framework of the Democratic Republic of the Congo is Loi n°, Law No. 04/016 of 19 July 2004 relating to the fight against money laundering an, No Congolese anti-money-laundering law numbered 18/007 and dated 2 May 2018 exis, Example of a legal resource for DRC laws - might require subscription or direct search for the law text, No dedicated cryptocurrency law, licensing regime, or registration requirement h, The DRC implements the Organization for the Harmonization of Business Law in Afr, Proposed laws and regulations are rarely published in draft format for public di, The DRC is a civil law country, with main provisions of private law traced to th, Customary or tribal law is another aspect of DRC's legal system, regulating pers, The DRC has no dedicated domestic competition law regime; the regional competiti, The UK DRC sanctions regulations apply to any individual, business, or organizat, The US sanctions regulations block property of persons determined to be politica, The 2002 Investment Code governs most foreign direct investment, and mining, hyd, The DRC legal system is divided into three branches: public law, private law, an, The DRC is a signatory to OHADA and adopted the OHADA Uniform Act on Arbitration, As a member of COMESA, the DRC falls under the COMESA Competition Regulations an, In 2015, the DRC adopted a new law aimed at aligning its national tariff with th, The US sanctions regulations at 31 CFR Part 547 impose obligations on US persons
- Travel Rule
- Adopted — Threshold: Implemented
- Tax Reporting
- Implication for Tax: When an asset or activity is not recognized as legal or regulated within the formal financial system, it becomes extremely difficult, if not impossible, to apply specific tax treatments. The absence of a legal framework for cryptocurrency transactions means there's no official basis for their taxation.. Capital Gains Tax rates on crypto. Income Tax on crypto (from mining, staking, or as remuneration). VAT/GST treatment of crypto transactions. Specific reporting requirements for crypto holdings or transactions.
Key Facts
- aml Operating a crypto business in the DRC is not explicitly prohibited but lacks legal recognition; entities may be subject to general financial laws and AML obligations. No licensing pathway exists. Cryptocurrency and digital assets are not specifically regulated or licensed in the Democratic Republic of the Congo (DRC); no dedicated crypto law or licensing regime exists as of the research date (June 2025). The primary financial regulatory authority is the Ministry of Finance (Ministère des Finances), which oversees financial policy and regulatory framework, including anti-money laundering efforts; no dedicated crypto asset regulator has been designated. The Central Bank of Congo (Banque Centrale du Congo) retains authority over payment systems and financial institutions under Law No. 18/001 of July 9, 2018 (Banking Law), but has issued no crypto-specific regulations. No licensing or registration pathway exists for cryptocurrency businesses, and no entity has been granted a license to operate a crypto exchange or digital asset service in the DRC. The DRC’s admission to the Egmont Group was announced as expected July 2026 on the Ministry of Finance homepage; however, the DRC actually joined in May 2026. FATF Status: The DRC is not listed as a jurisdiction under increased monitoring (as of FATF February 2025 plenary). The last FATF Mutual Evaluation Report (MER) for the DRC was published in 2011 (GABAC/ESAAMLG); a new evaluation cycle is underway but incomplete. No specific assessment of Recommendation 15 (virtual assets) has been published. The practical reality is that crypto businesses face regulatory uncertainty, no clear compliance pathway, and potential risk of operating in a legal vacuum, though general AML obligations may apply through broader financial laws (see Regulatory Framework). Actionable Compliance Steps: (1) Register as a general commercial entity under OHADA Uniform Act; (2) Implement baseline AML/KYC controls per FATF Recommendation 15; (3) Monitor Ministry of Finance and Central Bank publications for regulatory developments; (4) Engage local counsel for tax classification of crypto income under Code des Impôts.
- custody The Democratic Republic of the Congo licenses no cryptocurrency custodian because Article 22 bis of Loi n° 25/048 du 1er juillet 2025, amending Loi n° 22/068 du 27 décembre 2022, prohibits virtual-asset activities and virtual-asset service providers outright, so no custody licence category can arise under BCC-supervised financial-sector law. Reference: The general position of the BCC can be found in various communiques and statements. For instance, the Communiqué of the Banque Centrale du Congo (BCC) dated December 14, 2021, warned the public against the use of cryptocurrencies, highlighting their lack of legal framework and associated risks. While a direct, stable URL to the specific communiqué can be elusive on the BCC's dynamic site, its content is widely reported and reflects the official position. General reference for BCC official communications: Banque Centrale du Congo - Actualités Segregation of Client Assets Rules: No Democratic Republic of the Congo instrument imposes a 15% or any other crypto-asset tax, and none imposes insurance or bonding requirements on cryptocurrency custodians; Article 22 bis of Loi n° 25/048 du 1er juillet 2025 instead prohibits virtual-asset activities and virtual-asset service providers throughout the DRC. No Democratic Republic of the Congo instrument mandates cold storage or any other technical safeguarding control for digital assets, and Article 22 bis of Loi n° 25/048 du 1er juillet 2025 prohibits virtual-asset activities and virtual-asset service providers in the DRC altogether. Congolese law defines no qualified custodian for digital assets, and Article 22 bis of Loi n° 25/048 du 1er juillet 2025 forecloses the question by prohibiting virtual-asset activities and virtual-asset service providers in the Democratic Republic of the Congo. Virtual-asset legislation was enacted in the Democratic Republic of the Congo on 1 July 2025: Article 22 bis of Loi n° 25/048, amending Loi n° 22/068 du 27 décembre 2022, prohibits virtual-asset activities and virtual-asset service providers, and GABAC's fourth enhanced follow-up report of March 2026 records that no implementing measure and no enforcement action has followed.
- enforcement Regulator Name: Banque Centrale du Congo (BCC) Entity Targeted: General Public, financial institutions (indirectly). Violation Type: N/A (This was a public warning, not an enforcement action against a specific violator.) The warning addressed the risks of using unregulated financial instruments like cryptocurrencies and clarified that they are not legal tender in the DRC. Penalty Amount: N/A. The Banque Centrale du Congo's public crypto warnings are its avis au public dated 9 November 2018 against the illegal collection of public savings through a purported cryptocurrency, and its communiqué of 7 July 2020 stating that crypto-assets are neither regulated nor authorised to operate in the DRC; the BCC's own avis index records no June 2021 warning. Outcome: To inform the public of the risks and to clarify that cryptocurrencies are not recognized as legal tender, aiming to deter their use within the formal financial system. The outcome is public awareness rather than a specific legal penalty. Reuters Article citing the BCC's warning: https://www.reuters.com/business/finance/democratic-republic-congo-central-bank-warns-over-cryptocurrency-use-2021-06-16/ Article on African Business citing the BCC's stance: https://african.business/2021/07/technology-innovation/central-bank-of-congo-sounds-alarm-on-cryptocurrencies/
- general No Loi n° 19/006 du 25 avril 2019 on money laundering exists in the Democratic Republic of the Congo; the AML/CFT chain runs from Loi n° 04/016 du 19 juillet 2004, replaced by Loi n° 22/068 du 27 décembre 2022, and amended by Loi n° 25/048 du 1er juillet 2025. The Democratic Republic of the Congo's AML/CFT framework statute is Loi n° 22/068 du 27 décembre 2022 as amended by Loi n° 25/048 du 1er juillet 2025; separately, BCC Governor André Wameso announced in April 2026 that cash United States dollar transactions will be restricted from April 2027 in order to combat money laundering, a measure announced rather than already imposed and not dating from 2025. While it does not explicitly mention "virtual assets" or "cryptocurrency," its broad definitions of financial institutions and financial activities would likely be interpreted to encompass entities that perform functions similar to traditional financial institutions but with virtual assets. Natural Persons: Obtain and verify the customer's name, address, date of birth, nationality, and an official identification document (e.g., national ID card, passport). Legal Entities: While the requirement to obtain and verify an entity's name, legal form, address, proof of incorporation, names of directors/senior management, and beneficial ownership information for entities in Congo - Kinshasa persists, the Democratic Republic of the Congo's corporate environment is opaque, making reliable and centralized company information difficult to access and comprehensive due diligence challenging. Loi n° 25/048 du 1er juillet 2025 requires identification and verification of beneficial owners at Articles 34 bis and 39, and at its plenary of 19 June 2026 the FATF determined that the Democratic Republic of the Congo has substantially completed all five items of its action plan and warrants an on-site assessment. Purpose and Nature of the Business Relationship: Understand the purpose and intended nature of the business relationship. Ongoing Monitoring: Conduct ongoing monitoring of the business relationship and transactions undertaken throughout the course of that relationship to ensure that transactions are consistent with the VASP's knowledge of the customer, their business, and risk profile, including, where necessary, the source of funds.
- licensing Virtual-asset activity in the Democratic Republic of the Congo is prohibited, not unregulated: article 22 bis of Loi n° 25/048 du 1er juillet 2025, amending Loi n° 22/068 du 27 décembre 2022, bans virtual-asset activities and virtual-asset service providers outright, so operating a cryptocurrency exchange or a crypto custody business in the country is unlawful rather than merely unlicensed. General Business Registration: Any entity operating in the DRC, regardless of its specific activity, would need to comply with general business registration requirements (e.g., registering with the Ministry of Commerce, obtaining a tax ID, etc.), but these are not specific to financial services or virtual assets. A payment processor dealing exclusively in virtual assets may not operate in the Democratic Republic of the Congo at all: article 22 bis of Loi n° 25/048 du 1er juillet 2025 prohibits virtual-asset activities and virtual-asset service providers, so the absence of a dedicated licence reflects a ban rather than a permission. Loi n° 20/017 du 25 novembre 2020 is the Congolese telecommunications and ICT statute, regulated by ARPTIC, and its own scope article excludes electronic money; payment services in the Democratic Republic of the Congo are governed by Loi n° 18/019 du 9 juillet 2018 relative aux systèmes de paiement et de règlement-titres, and fiat-to-crypto conversion is in any event prohibited by article 22 bis of Loi n° 25/048 du 1er juillet 2025. Implication: A crypto payment processor that converts fiat to crypto or vice-versa, or handles fiat payments in general, might be interpreted by the BCC as falling under the scope of existing payment services regulation, requiring an authorization from the BCC. This would be decided on a case-by-case basis and is subject to interpretation given the lack of specific definitions for virtual assets within this law. Crypto-only exchanges and custody businesses have no registration or licensing route in the Democratic Republic of the Congo because article 22 bis of Loi n° 25/048 du 1er juillet 2025 prohibits virtual-asset activities and virtual-asset service providers; the Banque Centrale du Congo is the authority competent to detect and sanction providers operating in breach of that prohibition. Payment-services and electronic-money licensing in the Democratic Republic of the Congo rests on Loi n° 18/019 du 9 juillet 2018 relative aux systèmes de paiement et de règlement-titres, whose article 108 provides that nobody may establish or operate a payment system or issue payment instruments without an agrément granted by the Banque Centrale du Congo; Loi n° 20/017 du 25 novembre 2020 is the telecommunications and ICT statute and confers no such power. No virtual-asset capital requirement exists or can exist in the Democratic Republic of the Congo, because article 22 bis of Loi n° 25/048 du 1er juillet 2025 prohibits virtual-asset activity outright; capital and prudential conditions for payment institutions and electronic-money issuers arise under Loi n° 18/019 du 9 juillet 2018, whose article 108 dossier includes capital adequacy, and not under the telecommunications statute Loi n° 20/017.
- sanctions The Democratic Republic of the Congo sanctions regime was established by Security Council resolution 1533 (2004) of 12 March 2004, building on the arms embargo imposed by resolution 1493 (2003), and comprises an arms embargo, a travel ban and an assets freeze; it has been renewed annually, including by S/RES/2641 (2022) of 30 June 2022 and S/RES/2688 (2023) of 27 June 2023, and the measures currently run to 1 July 2027 under S/RES/2825 (2026), adopted 29 June 2026. The arms embargo imposed by UN Security Council resolution 1533 (2004) applies to all non-governmental entities and individuals operating in the territory of the Democratic Republic of the Congo and not to the Government of the DRC, covering the direct or indirect supply, sale or transfer of arms and related materiel and the provision of assistance, advice or training related to military activities; the measures were most recently renewed by S/RES/2825 of 29 June 2026 until 1 July 2027. Asset freezes connected to the Democratic Republic of the Congo run on four separate tracks: designations by the UN 1533 Committee; the European Union framework of Council Regulation (EC) No 1183/2005 and Council Decision 2010/788/CFSP, which carries both UN designations and an autonomous Council list of 31 persons and two entities prolonged to 12 December 2026 by Council Decision (CFSP) 2025/2507; the United Kingdom's Democratic Republic of the Congo (Sanctions) (EU Exit) Regulations 2019, SI 2019/433, made under the Sanctions and Anti-Money Laundering Act 2018; and the United States programme under Executive Orders 13413 and 13671, implemented by 31 CFR Part 547. The UN travel ban in the Democratic Republic of the Congo regime obliges Member States to prevent the entry into or transit through their territories of individuals designated by the Security Council Committee established pursuant to resolution 1533 (2004), on the designation criteria set out in resolution 2293 (2016), and those measures run to 1 July 2027 under S/RES/2825 of 29 June 2026. Sanctioned Entity Screening Obligations: VASPs must screen their customers, counterparties, and transactions against the UN Consolidated Sanctions List. Any individual or entity on this list, if linked to the DRC sanctions program, triggers an asset freeze and prohibits transactions. Geographic Restrictions: While not a comprehensive ban, VASPs dealing with parties in the DRC, especially those in conflict-affected eastern regions known for illicit mining and armed groups, face heightened scrutiny and risk. Penalties: Member states are obligated to implement and enforce UN sanctions. Penalties for violations are determined by the national laws of each member state, typically involving significant fines and/or imprisonment. UN Security Council Resolution 1533 (2004): https://documents-dds-ny.un.org/doc/UNDOC/GEN/N04/399/19/PDF/N0439919.pdf?OpenElement
- securities The primary regulatory body overseeing the financial sector is the Congolese Central Bank (Banque Centrale du Congo), which is cited as a covered entity for KYC purposes. However, no specific regulator for cryptocurrency or digital asset securities is identified Congo, Democratic Republic of the - State.gov. The legal framework primarily addresses general financial crimes and anti-money laundering, rather than specific digital asset regulations Congo, Democratic Republic of the - State.gov. As of the provided information, there are no specific laws, decrees, or official gazettes issued by the DRC government or its financial authorities that explicitly define, regulate, or provide a framework for cryptocurrency or digital asset securities Democratic Republic of the Congo - United States Department of State, Congo, Democratic Republic -7-Financial Sector | Privacy Shield. The country's state authority and administration are described as weak, primarily due to its vast territory and dilapidated infrastructure Congo, Democratic Republic of the - State.gov. Most economic activity, estimated to be up to ten times the size of the formal sector, occurs in the informal sector, with many transactions, including those of legitimate businesses, conducted in cash, often in U.S. dollars Congo, Democratic Republic of the - State.gov. A large parallel foreign exchange market exists and is tolerated by the government Congo, Democratic Republic of the - State.gov. The DRC's status with international bodies like FATF or Moneyval is not explicitly stated, nor is its specific FATF rating available. No specific licensing requirements or license types for engaging in activities related to cryptocurrency or digital asset securities are detailed Democratic Republic of the Congo - United States Department of State, Congo, Democratic Republic -7-Financial Sector | Privacy Shield.
- stablecoin Virtual assets, including fiat-backed and algorithmic stablecoins, are prohibited in the Democratic Republic of the Congo by article 22 bis of Loi n° 25/048 du 1er juillet 2025, which amends Loi n° 22/068 du 27 décembre 2022, so no classification of stablecoins as e-money, payment tokens or securities arises under Congolese law. The Democratic Republic of the Congo is not developing a crypto-asset or stablecoin framework: article 22 bis of Loi n° 25/048 du 1er juillet 2025 prohibits virtual-asset activities and virtual-asset service providers outright, and GABAC's fourth enhanced follow-up report of March 2026 records no regulatory sandbox, no ministerial policy design and no crypto tax rule for the country. Securities Classification: It's less probable for payment-focused stablecoins to be classified as securities unless they offer specific investment features or rights that meet the definition of a security under any future or adapted financial market laws. However, the primary focus in the DRC, where financial markets are less developed, tends to be on payment systems and monetary stability. Ordonnance-loi n° 18/003 du 13 mars 2018 fixes the nomenclature of taxes, duties, charges and royalties of the central government of the Democratic Republic of the Congo and was published in the Journal Officiel special issue of 23 April 2018 alongside Ordonnance-loi n° 18/004 of the same date, and it regulates neither games of chance nor payment services. Reference (BCC website, often in official publications/annual reports): While a direct stable URL for the full text can be challenging to find instantly on government sites, it is published in the Journal Officiel de la RDC. For academic and industry access, it's widely referenced by legal firms and financial institutions operating in the DRC. No Banque Centrale du Congo instrument numbered Règlement n° 004/2018 du 28 mars 2018 exists; authorisation of payment service providers and electronic money issuers in the Democratic Republic of the Congo rests on Loi n° 18/019 du 9 juillet 2018 relative aux systèmes de paiement et de règlement-titres, whose articles 73, 74 and 108 vest the agrément power in the Banque Centrale du Congo, implemented by BCC Instruction n° 24 on electronic money and electronic money institutions. Reference: Also published in the Journal Officiel and referenced by the Banque Centrale du Congo (BCC). The Democratic Republic of the Congo imposes no reserve or backing requirement on stablecoin issuers because article 22 bis of Loi n° 25/048 du 1er juillet 2025 prohibits virtual-asset activities and virtual-asset service providers outright; the only backing obligations in Congolese law attach to electronic money, a monetary claim on the issuer under article 3(23) of Loi n° 18/019 du 9 juillet 2018, supervised by the Banque Centrale du Congo.
- status The Democratic Republic of the Congo (DRC) does not have a comprehensive legal or regulatory framework specifically addressing cryptocurrency or digital assets as of 2025–2026. Congo, Democratic Republic - 4-Legal Regime | Privacy Shield No dedicated cryptocurrency law, licensing regime, or registration requirement has been enacted by the DRC government, and no regulatory authority has been formally designated to oversee virtual assets. Congo, Democratic Republic - 4-Legal Regime | Privacy Shield The existing legal framework is built around general business, commercial, and investment laws such as the 2002 Investment Code and the OHADA uniform acts, which do not address digital assets. Congo, Democratic Republic - 4-Legal Regime | Privacy Shield No entities have been licensed to operate cryptocurrency exchanges, wallets, or other virtual asset service providers in the DRC because no licensing mechanism exists. Congo, Democratic Republic - 4-Legal Regime | Privacy Shield The practical reality is that crypto businesses operate in a legal vacuum with no clear permissions, no prohibitions, and no regulatory clarity, while the broader business environment remains bureaucratic and unevenly enforced. Congo, Democratic Republic - 4-Legal Regime | Privacy Shield The National Agency for the Promotion of Investments (ANAPI) is the DRC agency whose mandate is to simplify the investment process, make procedures more transparent, and assist new foreign investors; it operates at investindrc.cd. Congo, Democratic Republic - 4-Legal Regime | Privacy Shield The Steering Committee for the Improvement of the Business and Investment Climate (CPCAI) exists to improve the DRC's business environment by reducing administrative delays and red tape. Congo, Democratic Republic - 4-Legal Regime | Privacy Shield The Guichet Unique, instituted in 2013, is a one-stop shop that simplifies business creation, cutting processing time from five months to three days and reducing incorporation fees from $3,000 to $120. Congo, Democratic Republic - 4-Legal Regime | Privacy Shield
- tax Implication for Tax: When an asset or activity is not recognized as legal or regulated within the formal financial system, it becomes extremely difficult, if not impossible, to apply specific tax treatments. The absence of a legal framework for cryptocurrency transactions means there's no official basis for their taxation. Capital Gains Tax rates on crypto Income Tax on crypto (from mining, staking, or as remuneration) VAT/GST treatment of crypto transactions Specific reporting requirements for crypto holdings or transactions. The Democratic Republic of the Congo levies no standalone capital gains tax; gains are absorbed into ordinary income or business profits, and since the direct-tax reform of Loi n° 23/053 du 30 novembre 2023 the DGI lists plus-values as one of six categories of income charged to the impot sur le revenu des personnes physiques, while company gains fall into taxable profit charged to the impot sur les societes at 30 per cent. Congolese personal income tax is the impot sur le revenu des personnes physiques created by Loi n° 23/053 du 30 novembre 2023, charged on a progressive scale of 3, 15, 30 and 40 per cent with the total tax capped at 30 per cent of the taxable base; the impot professionnel sur les remunerations it displaced was a tax on salaries and never reached trading profits, and no Congolese income tax head reaches virtual-asset dealing because article 22 bis of Loi n° 25/048 du 1er juillet 2025 prohibits the activity. Congolese company profits are taxed at 30 per cent of net taxable profit under the impot sur les societes established by Loi n° 23/053 du 30 novembre 2023, subject to a minimum charge of 1 per cent of annual turnover where the result is a loss or yields less than that minimum; no company may lawfully book virtual-asset profits in the DRC, because article 22 bis of Loi n° 25/048 du 1er juillet 2025 prohibits virtual-asset activity and virtual-asset service providers.
- travel rule Ministère des Finances et du Plan (MFP): Responsible for financial regulation, including oversight of monetary policy and fiscal matters. Code Monétaire et Financier (CMF): The overarching legal framework governing monetary and financial activities in the DRC. It does not specifically address cryptocurrencies or digital assets. Date: Enacted over decades, last significant update in 2022. Financial Action Task Force (FATF) / MONEYVAL: The DRC is not listed as a high-risk jurisdiction concerning virtual asset-associated money laundering and terrorist financing risks. However, the lack of specific crypto regulations means it does not fully align with FATF recommendations for digital asset oversight. Status: No explicit mention of cryptocurrency-specific measures. Who Needs a License: No clear mandate exists for licensing cryptocurrency service providers within DRC law. Existing financial licenses (e.g., banking, payment institution) do not inherently cover virtual asset activities unless explicitly stated by the MFP. Activities Requiring Licensing: Since no crypto-specific provisions exist, any digital asset-related services would be interpreted under existing financial regulations, potentially requiring a general banking or payment license if deemed financial services. Capital Requirements: Not applicable due to the absence of targeted crypto licensing statutes. However, traditional financial licenses may impose capital adequacy standards based on risk profiles.
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- https://www.state.gov/reports/2024-investment-climate-statements/democratic-republic-of-the-congo
- https://www.privacyshield.gov/ps/article?id=Congo-Democratic-Republic-Financial-Sector
- https://www.ecolex.org/fr/details/legislation/ordonnance-loi-n-18003-du-13-mars-2018-fixant-la-nomenclature-des-impots-droits-taxes-et-redevances-du-pouvoir-central-lex-faoc187509/
- https://legalrdc.com/2018/04/23/jo-special-%e2%80%a2-23-avril-2018-%e2%80%a2-nomenclature-des-impots-droits-taxes-et-redevances-pouvoir-central-et-province/
- https://www.leganet.cd/JO.htm
- https://www.bcc.cd/instruction-ndeg-24
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- https://www.ecfr.gov/current/title-31/subtitle-B/chapter-V/part-547?toc=1
- https://dgi.gouv.cd/
- https://dgi.gouv.cd/legislation/code-des-impots
- https://dgi.gouv.cd/legislation/code-des-impots/titre-ii
- https://dgi.gouv.cd/legislation/code-des-impots/titre-iv
- https://dgi.gouv.cd/impot-sur-le-revenu-des-personnes-physiques-irpp/
- https://dgi.gouv.cd/wp-content/uploads/2025/10/DEPLIANT-IS-BON.pdf
- https://dgi.gouv.cd/wp-content/uploads/2025/10/CODE-DES-IMPOTS-2023.pdf
- https://dgi.gouv.cd/impot-sur-les-benefices-et-profits-ibp/
- https://www.pwc.com/gx/en/tax-services/global-tax-services/worldwide-tax-summaries/democratic-republic-of-congo.html
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- https://www.bcc.cd/reglementation/lutte-contre-le-blanchiment
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