Kinshasa — "It's like a Sword of Damocles."
The M23 rebel group in eastern Democratic Republic of the Congo is trying to extract money from relief organisations by demanding taxes on staff income, rent on properties, and entry visas, nearly a dozen aid officials told The New Humanitarian.
Although aid groups have carve-outs permitting them to make payments to rebel-linked institutions, conceding to the taxes means financing - even if indirectly - an internationally sanctioned armed group that has committed massacres and other abuses.
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Paying also risks angering the Congolese government in the capital Kinshasa, and could open the door to double taxation - which few organisations can afford as Western donors have slashed aid spending.
"It's like a Sword of Damocles," said one senior humanitarian official. Like all sources mentioned in this story, they asked not to be named because they feared reprisals from both the Rwanda-backed rebels and the Kinshasa administration.
The M23 began its insurgency in late 2021 seizing large tracts of territory before capturing the two largest cities in eastern DRC, Goma and Bukavu, early last year. It now acts as a de facto government in an area it says contains 11 million people.
The tax drive - which appears to target NGOs rather than UN agencies - is seen as part of an effort to finance the group's parallel government, and is being driven by a rebel tax authority called the Directorate General of Finances.
According to interviews with nine officials - from NGOs, donor organisations, and international embassies - rebel tax agents regularly show up at NGO premises seeking payment, which some organisations have capitulated to.
Fully taxing NGOs could represent a windfall for the M23. One official - who was referring only to their organisation - estimated that levying income tax in the occupied territories could generate millions of dollars.
Regular talks on taxes and other issues take place in Goma between the M23 and aid groups, with discussions organised by the UN's humanitarian coordination agency, OCHA. Sources described these discussions as tense and frustrating.
Neither the Congolese interior ministry, the M23, nor OCHA responded to requests for comment.
Income and rent taxes
The tax push comes amid an economic crisis in occupied eastern DRC. The Congolese government closed banks in the east after the M23 takeover of Goma and Bukavu, leading to cash shortages and a broader economic contraction.
While the M23 earns revenue from taxing the mineral trade, and other local businesses and trade flows, it also has a large force to sustain. NGOs appear to be seen as significant resources that have not been fully tapped.
Although the M23 is a UN-sanctioned group, UN Resolution 2664 allows aid organisations to interact with it and even make payments where necessary to facilitate the timely provision of humanitarian assistance.
At several points starting from mid-2025, officials said the rebel-run Directorate General of Finances sought to collect income taxes on the salaries of local and international humanitarian workers.
Legally, however, this tax must be declared at a national level in Kinshasa, contributing to fears that NGO workers for organisations conceding to the rebel authority would end up paying double.
The New Humanitarian could not establish how many organisations have agreed to pay the income tax, but three sources did name one prominent international NGO as accepting the demand.
Officials said the M23 has also been trying to get humanitarian groups to pay taxes on rented accommodation such as guesthouses and offices. In DRC, tenants rather than landlords usually pay the dues owed on rents to tax authorities directly.
Three officials said that the demand to collect tax on rents had been resolved but only by outsourcing the payments to the landlords themselves. The workaround is considered problematic since it exposes landlords to legal risks.
Selected suppliers
M23 officials have also asked NGOs to list transactions with third-party suppliers, in order to tax those payments, according to a written summary of a November meeting between aid groups and the M23 in Goma, seen by The New Humanitarian.
The rebels have additionally been trying to impose on aid groups their favoured suppliers of services such as insurance, vehicle maintenance, and security. The New Humanitarian could not establish if these efforts have been successful.
One area that has been fruitful for the rebels is getting NGOs to pay visa fees for visiting foreigners. Lengthy negotiations between aid groups and the M23 took place on this issue in 2025, and an agreement was reached late last year.
While the M23 initially wanted to stamp passports, the parties compromised on a paper visa. Prices range from $50 for a seven-day permit to $500 for a six-month multi-entry visa, according to a rebel circular shared with humanitarians.
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The agreement means that NGO staff who are travelling between Kinshasa and Goma - a routine occurrence - must pay for two separate visas, a further strain on their already stretched finances.
Inconsistent demands
Despite the regular meetings between aid groups and the M23, officials said the rebels make inconsistent demands on taxation and lack a uniform position. "The line is always moving," said one official.
Sources said that Colonel John Imani Nzenze represents a hardline faction pushing to squeeze NGOs, while Chantal Murekatete Kayitaba, an official tasked with liaising with aid groups, is more accommodating.
In the summary of the November meeting, the head of the rebel tax agency "indicated that some NGOs are already paying their taxes" and threatened sanctions against those who refused to pay.
One senior humanitarian official described the M23's attempts to drum up money from aid groups via bureaucratic means as relentless. "They are hoping we get tired," they said.
Edited by Philip Kleinfeld.
Emmet Livingstone, Freelance journalist based in Kinshasa covering central Africa
