Taxation of digital financial services (DFS) in Africa


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Congo, Rep.

Total population : 5.97 M. (2022)
Working age (15-64) population : 3.36 M. (2022)
Mobile money accounts1: 3.51 M. (2021)
Transaction values (% GDP) : (value unavailable)

1Note: Responses are from participants aged +15

Changes to specific taxes on digital financial services in Congo, Rep


  1. Loi N°40-2018 Du 28 Décembre 2018 Portant Loi de Finances 2019. Article 42e. VI. 1.
    Congo introduces a 1 per cent tax on mobile money transaction values.
  2. Loi N°23-2020 du 13 mai 2020 portant loi de finances rectificative pour l'année 2020, p. 58
    Congo specifies that actors responsible for levying the fee on electronic transactions are: the Postal and Electronic Communications Regulatory Agency, the Funds Transfer Regulation Agency, and the Treasury Services.

Mobile money use and accounts

Evolution in the usage of mobile money
(source: IMF, Financial Access Survey (FAS) (2023) )

Sorry, the graph is not available for this device.

Evolution in mobile money and financial institution accounts
(source: World Bank, Global Findex Database (2021) )

Disparity in Digital Financial Service usage between wealthier and poorer segments of the population
(source: World Bank, Global Findex 2021)

Made or received digital payment (% of each group)

*Note: responses are from participants aged +15

Mobile money accounts (% of each group)

*Note: responses are from participants aged +15

Financial institution accounts (% of each group)

*Note: responses are from participants aged +15

Digital payments and accounts by user group
(source: World Bank, Global Findex 2021)

Adults making or receiving digital payments

Adults with a mobile money account

Adults with a financial institution account

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Last update : 31/01/2024