The government of the Democratic Republic of the Congo has taken a new step in the implementation of Universal Health Coverage (UHC) with the entry into force of the Health Promotion Tax (TPS). This mandatory levy, set at 2% of the customs value (CIF) of imported goods, aims to strengthen national resources intended for financing the health system.
Instituted by the decree of July 17, 2025, the TPS is now fully applicable following the signing of the interministerial order of January 21, 2026, published in the Official Journal on February 3, 2026. This text, jointly signed by the Ministers of Finance and Health, specifies its execution terms and confirms its entry into force upon the date of signature.
In accordance with regulatory provisions, the tax applies to all goods subject to import duties and taxes and intended for final consumption within Congolese territory. In contrast, goods in transit, those stored under customs control, or those falling under a suspensive regime remain excluded from its scope.
To preserve purchasing power and encourage local production, several exemptions have been provided. Notably excluded are: basic necessities, agricultural inputs and equipment, pharmaceutical products, medical devices, as well as raw materials imported by local pharmaceutical industries. Goods already benefiting from exemptions provided by other legal texts also remain exempt. These categories are detailed in the tariff annexes of the Official Journal.
The General Directorate of Customs and Excises (DGDA) ensures the collection of the TPS, under the same conditions as other customs taxes. The customs office receiver liquidates the amount due based on the import declaration, then transfers it to the Health Promotion Fund (FPS). The latter, in collaboration with the DGDA, oversees the mechanism and manages the collected funds, which will be directly allocated to supporting public health programs and the progressive expansion of UHC.
According to the Minister of Health, Roger Kamba, this tax constitutes a tool for mobilizing internal resources to reduce the sector’s dependence on the public Treasury and external financing, which are often unpredictable. The authorities aim to guarantee a stable source of income to sustainably finance essential health services.
Furthermore, the government has also validated a second complementary financing mechanism, stemming from social dialogue: a mandatory health contribution of 2.5% of the gross salary, divided between the worker (0.5%) and the employer (2%). For example, for a salary of 130 dollars, the contribution amounts to 0.65 dollars for the employee and 2.60 dollars for the company.
By combining these two instruments, authorities hope to consolidate the financial foundations of Universal Health Coverage, officially launched in September 2023. This began with free maternity care and newborn care, the first milestone of a service package intended to progressively expand. The TPS thus appears as a structuring measure to make the “health for all” ambition a sustainable reality in the DRC.