---
name: cf-income-tax
description: "Source-cited draft: personal 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-income-tax"
  jurisdiction: "CF"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Central African Republic Personal Income Tax

## Personal income tax (IRPP) bands and rates

- **IRPP band 1 (tax-free threshold)** — 0% on annual income up to XAF 378,000 XAF ((approx — confirm))  _(Code Général des Impôts (CAR) — IRPP barème — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/)_
- **IRPP band 2** — 8% on annual income from XAF 378,001 to 1,680,000 XAF ((approx — confirm))  _(Code Général des Impôts (CAR) — IRPP barème — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/)_
- **IRPP band 3** — 15% on annual income from XAF 1,680,001 to 3,360,000 XAF ((approx — confirm))  _(Code Général des Impôts (CAR) — IRPP barème — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/)_
- **IRPP band 4** — 28% on annual income from XAF 3,360,001 to 5,040,000 XAF ((approx — confirm))  _(Code Général des Impôts (CAR) — IRPP barème — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/)_
- **IRPP band 5 (top rate)** — 40% on annual income above XAF 5,040,000 XAF ((approx — confirm))  _(Code Général des Impôts (CAR) — IRPP barème — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/)_
- **Tax-free threshold** — XAF 378,000 of annual income XAF ((approx — confirm))  _(Code Général des Impôts (CAR) — IRPP barème)_
- **Deduction per dependent** — Approximately XAF 50,000 per dependent, up to a maximum of 3 dependents XAF ((approx — confirm))  _(Code Général des Impôts (CAR) — IRPP — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/)_
- **Non-resident individual withholding on CAR-source income** — Flat 15% withholding on CAR-source income percent ((approx — confirm))  _(Code Général des Impôts (CAR) — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/)_
- **Capital gains tax — residents** — 15% percent ((approx — confirm))  _(Code Général des Impôts (CAR) — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/)_
- **Capital gains tax — non-residents** — 20% percent ((approx — confirm))  _(Code Général des Impôts (CAR) — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/)_
- **Individual residence test** — Generally tax-resident if domiciled or with principal place of abode/economic interests in CAR (French-code criteria) ((approx — confirm))  _(Code Général des Impôts (CAR))_
- **Annual return filing & payment deadline** — 31 May of the year following the income year ((approx — confirm))  _(Code Général des Impôts (CAR) — https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/)_

Individuals are subject to the Impôt sur le Revenu des Personnes Physiques (IRPP) on a progressive scale. The bands below are a source-cited draft and must be confirmed against the current CAR finance law (loi de finances), as published bracket amounts vary by source.

<!-- openaccountants-cta-block -->

---

## 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
- Meet the accountants: https://www.openaccountants.com/network

> **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-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cf-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.