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
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.
Other Central African Republic computations in the OpenAccountants Tax Library.
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.
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