Central African Republic Tax Overview

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) ((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 Budget (Code Général des Impôts (CAR))
• 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% percent (Code Général des Impôts (CAR) — Impôt sur le Revenu des Personnes Physiques)
• Standard corporate income tax rate — 30% percent (Code Général des Impôts (CAR) — Impôt sur les Sociétés)
• Value Added Tax (TVA) — Yes — standard VAT (TVA) of 19% applies, in line with CEMAC harmonisation percent (CEMAC VAT Directive; Code Général des Impôts (CAR))
• Annual personal income tax return deadline — 31 May of the year following the income year ((approx — confirm)) (Code Général des Impôts (CAR))
• Annual corporate income tax return deadline — 30 April of the year following the financial year ((approx — confirm)) (Code Général des Impôts (CAR))
• VAT return frequency — Monthly — declaration due by the 15th of the following month ((approx — confirm)) (Code 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)