- Brackets updated
migrated from the production database; research reasoning not recorded.
Top income tax
40.0%
Worldwide system
Corporate tax
30.0%
TVA
19.0%
standard rate
Tax residency
—
7 tax treaties
Central African Republic tax profile
Data year: 2026
- Tax system
- Worldwide Residents with fiscal residence in the Central African Republic are subject to impôt sur le revenu des personnes physiques (IRPP) on worldwide net global income. Non-residents are taxable on Central African–source income. Companies pay impôt sur les sociétés at 30% on annual profits (20% for agricultural activities). Standard TVA is 19%, with a 5% reduced rate on listed essentials and 0% on qualifying exports. CEMAC member.
- Top PIT rate
- 40.0%
- Corporate tax rate
- 30.0%
- TVA
- 19.0%
- Capital gains tax
- --
- Social security (employee)
- --
- Social security (employer)
- --
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 7
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| XAF 0 | and above | 30.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| XAF 0 | XAF 378,000 | 0.0% |
| XAF 378,001 | XAF 1,680,000 | 8.0% |
| XAF 1,680,001 | XAF 3,360,000 | 15.0% |
| XAF 3,360,001 | XAF 5,040,000 | 28.0% |
| XAF 5,040,001 | and above | 40.0% |
Tax residency
- Residency rules
- Fiscal residence (art. 3) applies if the person has a home available in the CAR, their principal place of stay, or the centre of their vital interests (closest economic and professional ties). There is no standalone day-count test; treaty and payroll sources sometimes cite 183 days for CEMAC or treaty purposes only.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- April 30
Sources
- Ministere des Finances — Code general des impots (DGID 2023) (accessed Oct 9, 2026) IRPP art. 3–4, 86; IS art. 133; TVA art. 257; WHT art. 166 bis; annual return art. 87
- PwC — corporate income tax quick chart (accessed Oct 9, 2026) No dedicated CAR chapter; regional CIT context only
- RemotePeople — CAR payroll tax guide (accessed Oct 9, 2026) Cross-check of IRPP salary scale and worldwide taxation for residents
Change history
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.
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- Brackets updated
migrated from the production database; research reasoning not recorded.