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

# Central African Republic Tax Overview

## The system at a glance

The Central African Republic (CAR) taxes income through a French-style code (Code Général des Impôts) administered by the tax directorate. As a CEMAC member it applies a harmonised VAT and as an OHADA member it uses OHADA company law. Figures below are a 2025 source-cited draft awaiting accountant verification.

- **Standard tax year** — Calendar year (1 January – 31 December) ((approx — confirm))  _(Code Général des Impôts (CAR))_
- **Currency** — Central African CFA franc (XAF / FCFA)  _(CEMAC monetary union framework)_
- **Tax authority** — Direction Générale des Impôts et des Domaines (DGID), Ministère des Finances et du Budget  _([Code Général des Impôts (CAR)](https://www.icaew.com/technical/by-country/africa/central-african-republic/tax-in-central-african-republic))_
- **Residence basis of taxation** — Residents taxed on worldwide income; non-residents taxed on CAR-source income only ((approx — confirm))  _(Code Général des Impôts (CAR))_
- **Top personal income tax (IRPP) rate** — 40% percent  _([Code Général des Impôts (CAR) — Impôt sur le Revenu des Personnes Physiques](https://remotepeople.com/countries/central-african-republic/employer-of-record/payroll-tax/))_
- **Standard corporate income tax rate** — 30% percent  _([Code Général des Impôts (CAR) — Impôt sur les Sociétés](https://taxatlas.io/region/central-africa))_
- **Value Added Tax (TVA)** — Yes — standard VAT (TVA) of 19% applies, in line with CEMAC harmonisation percent  _([CEMAC VAT Directive; Code Général des Impôts (CAR)](https://www.vatitstream.com/compliance/central-african-republic))_
- **Annual personal income tax return 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/))_
- **Annual corporate income tax return 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))_
- **VAT return frequency** — Monthly — declaration due by the 15th of the following month ((approx — confirm))  _([Code Général des Impôts (CAR) — TVA](https://www.vatitstream.com/compliance/central-african-republic))_
- **Company law framework** — OHADA Uniform Act on Commercial Companies (Acte uniforme OHADA sur les sociétés commerciales)  _(OHADA Uniform Act on Commercial Companies and Economic Interest Groups)_

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