Source-cited draft: personal 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.
IRPP band 1 (tax-free threshold)
0% on annual income up to XAF 378,000 XAF ((approx — confirm))Code Général des Impôts (CAR) — IRPP barème — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/
IRPP band 2
8% on annual income from XAF 378,001 to 1,680,000 XAF ((approx — confirm))Code Général des Impôts (CAR) — IRPP barème — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/
IRPP band 3
15% on annual income from XAF 1,680,001 to 3,360,000 XAF ((approx — confirm))Code Général des Impôts (CAR) — IRPP barème — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/
IRPP band 4
28% on annual income from XAF 3,360,001 to 5,040,000 XAF ((approx — confirm))Code Général des Impôts (CAR) — IRPP barème — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/
IRPP band 5 (top rate)
40% on annual income above XAF 5,040,000 XAF ((approx — confirm))Code Général des Impôts (CAR) — IRPP barème — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/
Tax-free threshold
XAF 378,000 of annual income XAF ((approx — confirm))Code Général des Impôts (CAR) — IRPP barème
Deduction per dependent
Approximately XAF 50,000 per dependent, up to a maximum of 3 dependents XAF ((approx — confirm))Code Général des Impôts (CAR) — IRPP — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/
Non-resident individual withholding on CAR-source income
Flat 15% withholding on CAR-source income percent ((approx — confirm))Code Général des Impôts (CAR) — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/
Capital gains tax — residents
15% percent ((approx — confirm))Code Général des Impôts (CAR) — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/
Capital gains tax — non-residents
20% percent ((approx — confirm))Code Général des Impôts (CAR) — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/
Individual residence test
Generally tax-resident if domiciled or with principal place of abode/economic interests in CAR (French-code criteria) ((approx — confirm))Code Général des Impôts (CAR)
Annual return filing & payment deadline
31 May of the year following the income year ((approx — confirm))Code Général des Impôts (CAR) — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Individuals are subject to the Impôt sur le Revenu des Personnes Physiques (IRPP) on a progressive scale. The bands below are a source-cited draft and must be confirmed against the current CAR finance law (loi de finances), as published bracket amounts vary by source.
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Other Central African Republic computations in the OpenAccountants Tax Library.