CF · AfricaNP · Asia

Central African Republic vs Nepal: tax rates compared

Central African Republic has an income tax rate of 40%, 10pp above Nepal's 30%. The 200-country average is 28%: both sit above it. Central African Republic's figure is dated 2023-01-01 and Nepal's 2026-01-02, 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

0102030405060Income30%40%Corporate25%30%VAT13%19%Capital Gains5%40%
four shared taxes, side by side
Tax CF NPDifference
Income Tax40%30%CF +10 pp
Corporate Tax30%25%CF +5 pp
VAT19%13%CF +6 pp
Capital Gains Tax40%5%CF +35 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
Nepal30%Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02
Difference+10 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
Nepal25%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 Nepal'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
Nepal13%Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01
Difference+6 ppCentral African Republic higher

Central African Republic has a VAT rate of 19%, 6pp above Nepal's 13%. The 181-country average is 15%: Central African Republic sits above it, Nepal sits below it. Central African Republic's figure is dated 2019-01-01 and Nepal's 2005-01-01, 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
Nepal5%Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Section 95Ka(2)(a) · as of 2026-01-02
Difference+35 ppCentral African Republic higher

Central African Republic has a capital gains tax rate of 40%, 35pp above Nepal's 5%. The 175-country average is 10.3%: Central African Republic sits above it, Nepal sits below it. Central African Republic's figure is dated 2023-01-01 and Nepal's 2026-01-02, so the two rates come from different data vintages.

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