Source-cited draft: vat / gst 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 VAT (TVA) rate
19CEMAC VAT Directive; Code Général des Impôts (CAR) — TVAView source ↗
Zero rate
0Code Général des Impôts (CAR) — TVA
Exempt supplies
Certain basic foodstuffs, medical, educational and financial services are exempt (per CEMAC/CAR exemption list) (approx — confirm)Code Général des Impôts (CAR) — TVA
VAT registration / liability threshold
Set by the CAR finance law (turnover-based); confirm current threshold with DGID (approx — confirm)Code Général des Impôts (CAR) — TVAView source ↗
VAT return frequency
Monthly (approx — confirm)Code Général des Impôts (CAR) — TVAView source ↗
VAT return / payment deadline
15th of the month following the taxable period (approx — confirm)Code Général des Impôts (CAR) — TVAView source ↗
Reverse charge on imported services
VAT on services supplied by non-established providers is self-assessed by the CAR recipient (reverse charge) (approx — confirm)Code Général des Impôts (CAR) — TVA
OHADA / community levy on imports
0.05CEMAC/OHADA community levyView source ↗
Import de minimis value
200,000Code Général des Impôts (CAR) — TVA / customsView source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
The Central African Republic levies VAT (Taxe sur la Valeur Ajoutée, TVA) under the CEMAC-harmonised regime, in force since 2006. The standard rate, zero-rating of exports, and monthly filing below are a source-cited draft to confirm against the current CAR finance law.
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Other Central African Republic computations in the OpenAccountants Tax Library.