CF · Africa · XAF
Central African Republic
Tax rates
Income Tax
40%
Top rate, progressive scale
Corporate Tax
30%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
19%
Standard rate
Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 257) · as of 2019-01-01Capital Gains Tax
40%
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Estimate your income tax
Enter a gross annual salary to estimate 2023 national income tax for Central African Republic using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
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Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| XAF 0 | 0% |
| XAF 378,001 | 8% |
| XAF 1,680,001 | 15% |
| XAF 3,360,001 | 28% |
| XAF 5,040,001 | 40% |
Article 86's annual barème for salaried employment income (the 'D. Salariés' schedule within the IRPP), applied to net income after deducting social contributions, family allowances, and the standard 30% professional-expense allowance.
The Central African Republic's personal income tax (IRPP) is schedular by income type: salaried employment income is taxed under a progressive annual scale reaching 40% above XAF 5,040,000, non-salaried business/professional profits at a flat 30% (20% for agricultural profits), and capital income at 15%.
VAT
In practice
- Filing
TVA liability is mandatory once a business's annual turnover exceeds XAF 30,000,000; below that threshold a business falls outside VAT's scope but may opt in voluntarily. Returns are filed monthly, or quarterly for some taxpayers, by the 15th of the following month or quarter.
Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Articles 247, 275 bis) · as of 2023-01-01- Exemptions
Exemptions cover essential goods and imported agricultural, veterinary, and fishery inputs; medical, paramedical, veterinary, and teaching services; specified financial and insurance operations; imports (not local purchases) for diplomatic missions and international organizations; and public administrative, social, and educational bodies' operations.
Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 249) · as of 2023-01-01
Capital Gains Tax
The Central African Republic taxes individuals' capital gains, including gains on securities, as part of global net income under the personal income tax (IRPP), whose progressive schedule tops out at 40% on income above XAF 5,040,000.
In practice
- Exemptions
The Central African Republic's Code Général des Impôts exempts capital gains realised on the sale of a taxpayer's principal residence, the first sale of a secondary residence or a rented building, the sale of agricultural land, and the sale of property belonging to retirees. Gains from expropriation for public utility are exempt on condition the gain is reinvested.
Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 56) · as of 2023-01-01