The Investment Code guarantees the following investment protection rights for investors that have submitted applications to ANAPI:
- The tax system in the DRC does not draw a distinction, with respect to the taxation of business income, between individuals and companies and whether they are of foreign or Congolese nationality;
- The DRC assures a fair and equitable due process to all parties; and
- The rights to individual or collective property acquired by an investor are guaranteed by the Constitution of the DRC. An investor cannot be nationalised or expropriated by law, except for motives of public use and subject to the payment of a fair compensatory indemnity.
Despite the existence of this legal framework, practical application of these protections is still weak, with the DRC ranking 155th (out of 183 countries) for protecting investors.