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..

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.