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Central African Republic vs Gambia: tax rates compared

Central African Republic's income tax rate is 15pp higher than Gambia's (40% vs 25%). The 200-country average is 28%: Central African Republic sits above it, Gambia sits below it. Central African Republic's figure is dated 2023-01-01 and Gambia's 2018-01-01, 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

0102030405060Income25%40%Corporate27%30%VAT15%19%Capital Gains15%40%
four shared taxes, side by side
Tax CF GMDifference
Income Tax40%25%CF +15 pp
Corporate Tax30%27%CF +3 pp
VAT19%15%CF +4 pp
Capital Gains Tax40%15%CF +25 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
Gambia25%Source: Gambia Revenue Authority — Personal Income Tax · as of 2018-01-01
Difference+15 ppCentral African Republic higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Central African Republic30%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Gambia27%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+3 ppCentral African Republic higher

Central African Republic's corporate tax rate is 3pp higher than Gambia's (30% vs 27%). 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
Gambia15%Source: Gambia Revenue Authority — Domestic Taxes FAQs · as of 2026-01-01
Difference+4 ppCentral African Republic higher

Central African Republic's VAT rate is 4pp higher than Gambia's (19% vs 15%). The 181-country average is 15%: Central African Republic sits above it, Gambia matches the world average. Central African Republic's figure is dated 2019-01-01 and Gambia's 2026-01-01, 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
Gambia15%Source: Gambia Revenue Authority — Domestic Taxes FAQs · as of 2026-07-19
Difference+25 ppCentral African Republic higher

Central African Republic's capital gains tax rate is 25pp higher than Gambia's (40% vs 15%). The 175-country average is 10.3%: both sit above it. Central African Republic's figure is dated 2023-01-01 and Gambia's 2026-07-19, so the two rates come from different data vintages.

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