DR Congo
Officially professional/business income, not capital gains. In practice non-salary income is not effectively subject to IPR and foreign-sourced income is generally not taxable, so the real burden may be near zero - legally taxable but practically uncertain.
In principle business/professional profits tax (IBP) - NOT capital gains; but PwC notes non-salary income is, in practice, not effectively collected.
Salary IPR is progressive 3-40% (capped at 30%); business profits of individuals are nominally taxed but, per PwC, incomes other than salaries are not effectively subject to IPR - enforcement on independent foreign payouts is weak.
CNSS contributions apply to employees; no automatic social levy on independent professional income.
Profits regime (IBP) for independents in theory; practical collection on non-salaried income is minimal.
No crypto-specific framework; foreign-sourced income is generally not taxable in DRC, so USDC payouts from a foreign firm may fall outside the net in practice. Highly uncertain.