West & Central Africa
Central African Republic: tax at a glance
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 July 2026Some figures indicative
The taxes
- Personal income (top)
- 50%
- 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
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Central African Republic?
The top marginal personal income tax rate in Central African Republic is 50%. Progressive bands reaching high nominal rates on salary income.
What is the corporate tax rate in Central African Republic?
The headline corporate income tax rate is 30%.
Does Central African Republic tax capital gains?
Capital gains for individuals: Included in ordinary income..