Central African Republic Tax Rates
The Central African Republic operates a progressive personal income tax system with rates up to 50%. The Direction Générale des Impôts et des Domaines administers the system, featuring a 30% corporate tax rate and 19% VAT. The CAR is a CEMAC member state with an economy based on agriculture, diamonds, timber, and gold mining.
Top Income Tax Rate
50%
Corporate Tax Rate
30%
VAT / Sales Tax
19%
Capital Gains Tax
20%
Detailed Tax Information
Income Tax Brackets
The CAR levies progressive income tax with rates from 0% to 50%. Employment income is subject to withholding. Tax administration is limited in some areas due to governance challenges.
| Income Range | Tax Rate |
|---|---|
| FCFA 0 – FCFA 200K | 0% |
| FCFA 200K – FCFA 500K | 8% |
| FCFA 500K – FCFA 1.0M | 15% |
| FCFA 1.0M – FCFA 3.0M | 28% |
| FCFA 3.0M – FCFA 8.0M | 40% |
| FCFA 8.0M+ | 50% |
Corporate Tax
The standard corporate tax rate is 30%. Mining companies are subject to mining-specific taxes and royalties. A minimum tax of 1% of turnover applies.
Standard Rate
30%
Capital Gains Tax
Capital gains are generally included in taxable income.
Rate
20%
VAT / Sales Tax
VAT is levied at 19% on most goods and services. Essential goods are exempt. Exports are zero-rated.
Standard Rate
19%
Cryptocurrency Tax
The CAR briefly adopted Bitcoin as legal tender in 2022, becoming the first African country to do so, but reversed the decision. BEAC guidelines prohibit crypto as legal tender across CEMAC.
Tax Treaties
The CAR has very limited treaty coverage.
Treaty Network
2
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Central African Republic
See how much you could save by moving here from your current country.
+$21K
Tax in United States
$24K
24.4% effective
Tax in Central African Republic
$3K
3% effective
You Save
87.7%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
