West & Central Africa
Central African Republic tax rates 2026
A 30% corporate rate and progressive personal tax on paper, inside a country where administration is limited by prolonged conflict. Treat all published figures as indicative.
Worldwide (residence-based)
Last verified Some figures indicative
The taxes
| Personal income (top) | 50%Progressive bands reaching high nominal rates on salary income. |
|---|---|
| Corporate income | 30% |
| Capital gains | Included in ordinary income. |
| VAT | 19% |
| Dividends (WHT) | 15% |
| Interest (WHT) | 15% |
| Royalties (WHT) | 15% |
| Social security (employee) | 3% |
| Social security (employer) | 19% |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Property taxes exist in law with limited collection. |
| Other | Diamond and forestry royalties are the practical revenue base rather than general taxation. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.