Source-cited draft: tax overview 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 tax year
Calendar year (1 January – 31 December) ((approx — confirm))Code Général des Impôts (CAR)
Currency
Central African CFA franc (XAF / FCFA)CEMAC monetary union framework
Tax authority
Direction Générale des Impôts et des Domaines (DGID), Ministère des Finances et du BudgetCode Général des Impôts (CAR)View source ↗
Residence basis of taxation
Residents taxed on worldwide income; non-residents taxed on CAR-source income only ((approx — confirm))Code Général des Impôts (CAR)
Top personal income tax (IRPP) rate
40%Code Général des Impôts (CAR) — Impôt sur le Revenu des Personnes PhysiquesView source ↗
Standard corporate income tax rate
30%Code Général des Impôts (CAR) — Impôt sur les SociétésView source ↗
Value Added Tax (TVA)
Yes — standard VAT (TVA) of 19% applies, in line with CEMAC harmonisationCEMAC VAT Directive; Code Général des Impôts (CAR)View source ↗
Annual personal income tax return deadline
31 May of the year following the income year ((approx — confirm))Code Général des Impôts (CAR)View source ↗
Annual corporate income tax return deadline
30 April of the year following the financial year ((approx — confirm))Code Général des Impôts (CAR)View source ↗
VAT return frequency
Monthly — declaration due by the 15th of the following month ((approx — confirm))Code Général des Impôts (CAR) — TVAView source ↗
Company law framework
OHADA Uniform Act on Commercial Companies (Acte uniforme OHADA sur les sociétés commerciales)OHADA Uniform Act on Commercial Companies and Economic Interest Groups
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
The Central African Republic (CAR) taxes income through a French-style code (Code Général des Impôts) administered by the tax directorate. As a CEMAC member it applies a harmonised VAT and as an OHADA member it uses OHADA company law. Figures below are a 2025 source-cited draft awaiting accountant verification.
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Other Central African Republic computations in the OpenAccountants Tax Library.