• Measure aims to fund universal health coverage program
• Additional payroll levy introduced to strengthen health financing

The Democratic Republic of Congo has begun implementing a Health Promotion Tax (TPS), aimed at strengthening financing for the country’s universal health coverage program.

An interministerial order signed on Jan. 21, 2026, by the ministers of Finance and Health and published in the Official Gazette on Feb. 3 sets out the tax’s implementation rules. The measure, introduced by a decree dated July 17, 2025, took effect upon signing.

The TPS is set at 2% of the customs value (CIF) of imported goods. It applies to all goods subject to import duties and taxes, except for specified exemptions. The tax covers only goods declared for domestic consumption. Goods in transit, held in bonded warehouses or under other duty-suspension regimes are excluded.

Exemptions include basic necessities, agricultural inputs and equipment, pharmaceutical products and inputs, medical devices, and raw materials imported by local pharmaceutical manufacturers. Goods already exempt under existing laws and regulations are also excluded. Detailed tariff lists are provided in annexes to the Official Gazette.

The General Directorate of Customs and Excise (DGDA) is responsible for collecting the tax under the same conditions as standard customs duties. Customs officers calculate the amount due based on import declarations. Oversight is jointly handled by the Health Promotion Fund (FPS) and the DGDA, with revenues paid directly into the fund’s account.

The measure aims to mobilize additional domestic resources for the health sector amid rising financing needs. In July 2025, Health Minister Roger Kamba said the mechanism was partly intended to reduce reliance on Treasury allocations, which are often constrained by competing priorities, particularly security spending.

A second financing mechanism approved through a social dialogue process introduces a health contribution of 2.5% of gross salary, split between employees (0.5%) and employers (2%). For a gross monthly salary of $130, this corresponds to contributions of $0.65 from the employee and $2.60 from the employer.

Authorities are counting on both measures to place universal health coverage financing on a more sustainable footing. The program, launched in September 2023, initially covers free maternity care and newborn services, with gradual expansion planned.

Ronsard Luabeya, with Bankable