Source-cited draft: corporate income tax for Central African Republic (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard corporate income tax rate
30%Code Général des Impôts (CAR) — Impôt sur les SociétésView source ↗
Reduced rate — agricultural activities
20% for resident companies engaged in agricultural activitiesCode Général des Impôts (CAR) — Impôt sur les SociétésView source ↗
Minimum lump-sum tax (IMF) — general businesses
1.85% of annual turnoverCode Général des Impôts (CAR) — Impôt Minimum ForfaitaireView source ↗
Minimum lump-sum tax (IMF) — agriculture
3% of turnover for agriculture-related businessesCode Général des Impôts (CAR) — Impôt Minimum ForfaitaireView source ↗
Tax base
Net taxable profit (worldwide profit for resident companies; CAR-source profit for permanent establishments of non-residents)Code Général des Impôts (CAR) — Impôt sur les Sociétés
Withholding tax on dividends
15% (non-residents)Code Général des Impôts (CAR)View source ↗
Withholding tax on royalties
20% (non-residents)Code Général des Impôts (CAR)View source ↗
Withholding tax on non-resident service fees
15% on CAR-source service payments to non-residentsCode Général des Impôts (CAR)View source ↗
Withholding tax on interest
15% (non-residents)Code Général des Impôts (CAR)
Annual return filing & payment deadline
30 April of the year following the financial yearCode Général des Impôts (CAR)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Companies are subject to the Impôt sur les Sociétés (IS) on taxable profits, with a minimum tax based on turnover where the IS computed is lower. Rates and the minimum tax basis below are a source-cited draft to be verified against the current CAR finance law.
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Other Central African Republic computations in the OpenAccountants Tax Library.