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.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| The system at a glance | 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. | |
| Standard tax year | Calendar year (1 January – 31 December)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) | |
| Residence basis of taxation | Residents taxed on worldwide income; non-residents taxed on CAR-source income onlyCode Général des Impôts (CAR) | |
| Top personal income tax (IRPP) rate | 40%Code Général des Impôts (CAR) — Impôt sur le Revenu des Personnes Physiques | |
| Standard corporate income tax rate | 30% |
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 library.
| Value Added Tax (TVA) | Yes — standard VAT (TVA) of 19% applies, in line with CEMAC harmonisationCEMAC VAT Directive; Code Général des Impôts (CAR) |
| Annual personal income tax return deadline | 31 May of the year following the income yearCode Général des Impôts (CAR) |
| Annual corporate income tax return deadline | 30 April of the year following the financial yearCode Général des Impôts (CAR) |
| VAT return frequency | Monthly — declaration due by the 15th of the following monthCode Général des Impôts (CAR) — TVA |
| 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 facts database. General reference only — confirm with a qualified professional before acting.
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