---
name: cf-corporate-income-tax
description: "Source-cited draft: corporate income tax for Central African Republic (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cf-corporate-income-tax"
  jurisdiction: "CF"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Central African Republic Corporate Income Tax

## Corporate income tax (Impôt sur les Sociétés)

Companies are subject to the Impôt sur les Sociétés (IS) on taxable profits, with a minimum tax based on turnover where the IS computed is lower. Rates and the minimum tax basis below are a source-cited draft to be verified against the current CAR finance law.

- **Standard corporate income tax rate** — 30% percent  _([Code Général des Impôts (CAR) — Impôt sur les Sociétés](https://taxatlas.io/region/central-africa))_
- **Reduced rate — agricultural activities** — 20% for resident companies engaged in agricultural activities percent (approx — confirm)  _([Code Général des Impôts (CAR) — Impôt sur les Sociétés](https://maxishr.com/en/central-african-republic/company-registration))_
- **Minimum lump-sum tax (IMF) — general businesses** — 1.85% of annual turnover percent (approx — confirm)  _([Code Général des Impôts (CAR) — Impôt Minimum Forfaitaire](https://maxishr.com/en/central-african-republic/company-registration))_
- **Minimum lump-sum tax (IMF) — agriculture** — 3% of turnover for agriculture-related businesses percent (approx — confirm)  _([Code Général des Impôts (CAR) — Impôt Minimum Forfaitaire](https://maxishr.com/en/central-african-republic/company-registration))_
- **Tax base** — Net taxable profit (worldwide profit for resident companies; CAR-source profit for permanent establishments of non-residents) (approx — confirm)  _(Code Général des Impôts (CAR) — Impôt sur les Sociétés)_
- **Withholding tax on dividends** — 15% (non-residents) percent (approx — confirm)  _([Code Général des Impôts (CAR)](https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/))_
- **Withholding tax on royalties** — 20% (non-residents) percent (approx — confirm)  _([Code Général des Impôts (CAR)](https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/))_
- **Withholding tax on non-resident service fees** — 15% on CAR-source service payments to non-residents percent (approx — confirm)  _([Code Général des Impôts (CAR)](https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/))_
- **Withholding tax on interest** — 15% (non-residents) percent (approx — confirm)  _(Code Général des Impôts (CAR))_
- **Annual return filing & payment deadline** — 30 April of the year following the financial year (approx — confirm)  _([Code Général des Impôts (CAR)](https://maxishr.com/en/central-african-republic/company-registration))_

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---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cf-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cf-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.