Taxes in Central African Republic

The formal tax system of the Central African Republic is based mainly on the Code Général des Impôts, updated officially in 2023, the annual Finance Law, CEMAC and UDEAC rules, and OHADA accounting requirements. The Finance Law for 2026 must be read together with the Code because it can change rates, exemptions and procedures. The informal sector remains economically significant, while electronic tax administration is being introduced gradually through E-Tax as a replacement for SYSTEMIF. The Direction Générale des Impôts et des Domaines, abbreviated DGID, registers taxpayers, assesses and collects domestic taxes, conducts audits, records property and transactions, and handles tax disputes. Large taxpayers are generally handled by the DGE, medium-sized taxpayers by the DFME, and other taxpayers through seven regional tax directorates. The Direction Générale des Douanes et des Droits Indirects, abbreviated DGDDI, collects customs duties, import VAT and other import charges and controls goods at the border. The Direction Générale du Trésor et de la Comptabilité Publique, abbreviated DGTCP, is responsible for Treasury and public collection functions. A taxpayer normally starts by obtaining a Numéro d'Identification Fiscale, or NIF, and reporting the business or taxable activity. The NIF also matters for economic operators opening bank accounts, connecting to utilities, registering with social security or conducting wholesale trade. VAT registration generally follows within 15 days after the start of the activity. An IGU taxpayer or another operator covered by the activity declaration rules generally has 10 days to declare the activity. Changes must usually be reported within 15 days for VAT and within 10 days for IGU. These registration duties can also apply to exempt or tax-exonerated taxpayers. Personal taxation is based mainly on tax residence and covers employment income, pensions, business and professional income, agriculture, capital income and property income. The Impôt sur le Revenu des Personnes Physiques, or IRPP, uses annual bands: income up to 378,000 FCFA is taxed at 0%; 378,001 to 1,680,000 FCFA at 8%; 1,680,001 to 3,360,000 FCFA at 15%; 3,360,001 to 5,040,000 FCFA at 28%; and income above 5,040,000 FCFA at 40%. Employment income is calculated after social contributions and family allowances, with a 30% professional-expense deduction. Employers normally withhold and pay employment tax by the 15th of the following month. Employers with no more than five employees may have a quarterly option. An annual declaration is generally due by 30 April. A foreign employee receiving income in the Central African Republic may have to pay the tax personally by the 15th of each month. Dividends and other capital income are generally subject to a 15% withholding, while a 3% prepayment applies to diamonds, gold and precious stones, subject to the minimum valuation rules of BECDOR. Corporate income tax, called Impôt sur les Sociétés or IS, generally applies to capital companies such as SARL and SA, cooperatives and other profit-making legal entities. The standard rate is 30%, while agricultural activity uses a 20% rate. The minimum tax is generally 1.85% of turnover, with a minimum of 1,850,000 FCFA, and for agriculture 0.3% of turnover, with a minimum of 300,000 FCFA. The IS declaration and the annual financial statement, or DSF, are generally due by 30 April. In the normal regime, the DSF follows CEMAC requirements and must be certified by an expert meeting the applicable ONECCA requirements. Normal-regime advance payments are generally due on 15 February, 15 June and 15 October; simplified-regime advances are generally due on 15 March and 15 September. The final balance is generally due by 30 April of the following year. Small businesses may fall under the Impôt Global Unique, or IGU, when turnover including tax does not exceed 30,000,000 FCFA. The micro regime applies up to 10,000,000 FCFA at 8% of turnover, while the petite regime applies above 10,000,000 and up to 30,000,000 FCFA at 10%. A taxi motorcycle is subject to a specific annual amount of 30,000 FCFA per motorcycle, and an artisanal miner to at least 20,000 FCFA per year. The simplified real regime generally covers turnover excluding tax above 30,000,000 and up to 100,000,000 FCFA. The normal real regime generally applies above 100,000,000 FCFA. An option from the simplified real regime to the normal real regime must be made within two days and cannot be revoked. The patente is a business levy connected with commercial activity. Its turnover-based rates are generally 1% for turnover from 30,000,000 to 100,000,000 FCFA, 0.6% above 100,000,000 up to 1 billion FCFA, 0.45% above 1 billion up to 10 billion FCFA and 0.2% above 10 billion FCFA. The declaration and payment are generally due by 30 April. A newly established business uses projected turnover, and the payment evidence must be available. Professional importers may face advance payment requirements. The Taxe sur la Valeur Ajoutée, or TVA, generally applies to taxable economic activities including imports, production, trade, services, agriculture, extraction, forestry and professional services. Full VAT registration normally applies when turnover exceeds 30,000,000 FCFA. The general rate is 19%; a 5% rate applies to listed basic or specially defined goods, and exports and qualifying international transport can be taxed at 0% when supported by customs documentation. VAT returns and payments are generally monthly or quarterly and due by the 15th of the following period, including when the return is marked NEANT. An invoice should show the NIF, date, supply, amount excluding tax, rate, VAT amount, customer NIF and sequential number. Records should generally be kept for 10 years. Import VAT is collected by the DGDDI before goods are released. VAT credits are generally carried forward for up to 12 months; refunds are mainly relevant to exporters, investors and businesses ending their activity, with an application generally made in the month following the quarter concerned. Withholding and prepayment rules can apply to local purchases and services, rent, imports, wholesale drinks and tobacco, and certain capital or VAT transactions. A 3% prepayment commonly applies to local purchases, services, rents and imports. Services supplied by foreign providers can face a 15% withholding, subject to an applicable tax treaty. Certain VAT withholding rules use 10% of the amount excluding tax. The exact treatment depends on the transaction and the current law. Property taxation includes the contribution foncière on developed and undeveloped property. For developed property, the owner, usufructuary or emphyteutic leaseholder is generally liable at the location of the property. The taxable rental value is reduced by a 40% allowance for maintenance and deterioration. The rate is generally 15% for individuals and entities outside IS and 30% for IS taxpayers, with a minimum of 30,000 FCFA. Payment is generally due by 31 March, with a 25% late surcharge. An owner-occupied main residence is generally exempt, subject to the applicable conditions. A tenant declaration is generally due by 15 January. Undeveloped land and special exemptions follow separate rules. Other charges can include excise duties on listed products, registration and stamp duties, environmental charges and sector-specific forestry, mining and petroleum levies. Imports from outside the CEMAC area are generally subject to the CEMAC Common External Tariff, while intra-CEMAC trade can receive preferential treatment when its conditions are met. Customs duties, import VAT and other import charges must normally be settled before release, and the applicable rate or exemption should be checked against the current tariff and Finance Law. Taxpayers must keep books, issue compliant invoices, retain supporting records, obtain and use the NIF, file declarations and pay by the applicable deadlines. The DGID may request information and conduct a tax audit. After a proposed reassessment, the taxpayer generally has up to 20 days to respond. During an on-site audit, the taxpayer may choose a adviser. Missing or defective declarations, refusal of an audit, missing books or failure to respond can lead to taxation d'office. An official assessment can add 50%, and certain serious cases can lead to a 100% increase. General late payment can add 20%; advance and withholding taxes can add 2% per month. Unpaid employment withholding can trigger a penalty equal to the unpaid amount and additional daily penalties. The CGI Book III provides the dispute procedure. A reported 90-day period for handling claims and tacit acceptance should be checked against the application of the 2026 Finance Law before relying on it. For cross-border income, the France-Central African Republic tax agreement signed in 1969 and effective from 1973 may apply. The CEMAC framework covers the Central African Republic together with Cameroon, Congo, Gabon, Equatorial Guinea and Chad. Immovable property is generally taxed where it is located, and business profits are generally allocated to the state where a permanent establishment operates, subject to the relevant treaty. Cross-border double taxation may be addressed through treaty procedures between the competent authorities. The tax treatment of foreign services can differ where a treaty limits the 15% withholding. Businesses trading within CEMAC must also check the applicable harmonised rules and proof of origin. Rates, exemptions, deadlines and electronic procedures can change through annual legislation. E-Tax is being rolled out unevenly, and data on digital exemptions and access are not yet uniform. The taxpayer should therefore match the activity, turnover, location, residence, legal form, transaction and current Finance Law before filing or paying.