Exceptional taxation, a complex and constantly evolving field, offers a unique perspective on the nuances and peculiarities of the tax system. Unlike ordinary tax rules, exceptional taxation encompasses specific provisions, targeted tax incentives, and derogatory rules that apply to particular situations. It is important to note that the complexity of taxation varies from jurisdiction to jurisdiction, and exceptional taxation can be adapted to meet the specificities of national, regional or sub-regional tax laws. The aim of this book is to plunge readers and researchers into the fascinating world of exceptional taxation, where the rigor of tax laws blends with the flexibility required to respond to extraordinary circumstances. The aim of this book is to identify the motivations or reasons for exceptional taxation in the Democratic Republic of Congo, to clarify the demarcation between taxation and exceptional taxation, and to identify the sources and different regimes of exceptional taxation.