CF · AfricaCN · Asia

Central African Republic vs China: tax rates compared

China has an income tax rate of 45%, 5pp above Central African Republic's 40%. The 200-country average is 28%: both sit above it. Central African Republic's figure is dated 2023-01-01 and China's 2025-12-31, so the two rates come from different data vintages.

Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income40%45%Corporate25%30%VAT13%19%Capital Gains0%40%
four shared taxes, side by side
Tax CF CNDifference
Income Tax40%45%CN +5 pp
Corporate Tax30%25%CF +5 pp
VAT19%13%CF +6 pp
Capital Gains Tax40%0%CF +40 pplargest gap

Income Tax

Income Tax, side by side
CountryRateSource
Central African Republic40%Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 86) · as of 2023-01-01
China45%Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Taxes on personal income) · as of 2025-12-31
Difference−5 ppChina higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Central African Republic30%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
China25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+5 ppCentral African Republic higher

Central African Republic has a corporate tax rate of 30%, 5pp above China's 25%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Central African Republic19%Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 257) · as of 2019-01-01
China13%Source: PWC Worldwide Tax Summaries — China, People's Republic of (Corporate, Other taxes) · as of 2025-12-31
Difference+6 ppCentral African Republic higher

Central African Republic has a VAT rate of 19%, 6pp above China's 13%. The 181-country average is 15%: Central African Republic sits above it, China sits below it. Central African Republic's figure is dated 2019-01-01 and China's 2025-12-31, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Central African Republic40%Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Articles 55, 86) · as of 2023-01-01
China0%Source: State Taxation Administration Shanxi Provincial Tax Service — Caishuizi [1998] No. 61 (财税字〔1998〕61号) · as of 1998-03-30
Difference+40 ppCentral African Republic higher

Central African Republic has a capital gains tax rate of 40%, 40pp above China's 0%. The 175-country average is 10.3%: Central African Republic sits above it, China sits below it. Central African Republic's figure is dated 2023-01-01 and China's 1998-03-30, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax, Wealth Tax.