Central African Republic Corporate Tax Guide 2026

Overview — Corporate Tax in CAR

Corporate tax in CAR is governed by the General Tax Code (Code Général des Impôts) and administered by the Direction Générale des Impôts (DGI). A company is tax resident if it has its registered office (siège social) in CAR or its place of effective management in CAR. Resident companies are taxed on worldwide income. Non-resident companies with a permanent establishment in CAR are taxed on CAR-source income only. Companies must register with DGI and obtain a Taxpayer Identification Number (NIF). The tax year aligns with the calendar year.

Standard Corporate Tax Rate — 30%

The standard CIT rate for resident companies in CAR is 30% of taxable profits. Non-resident companies with a permanent establishment are also taxed at 30% on CAR-source income. Taxable profit is computed as gross revenue less allowable deductions including operating expenses, capital allowances, and losses carried forward. Losses may be carried forward for up to 3 years.

Minimum Tax

CAR imposes a minimum tax (contribution minimum forfaitaire) based on turnover. If the computed CIT is below this amount, the minimum tax applies:

• Minimum tax — typically 1% of annual turnover for most commercial activities
• Applicability — applies even when the company makes a loss
• Credit — the minimum tax may be creditable against future CIT in certain cases

Reduced Rates & Incentives

CAR offers reduced CIT rates for qualifying activities:

• Agriculture enterprises — reduced CIT rate of 25% for qualifying agricultural activities
• Mining enterprises — preferential tax treatment under the mining code with specific rates negotiated in conventions
• Hydrocarbons — specific tax regimes under production-sharing agreements
• Investment incentives — tax holidays and reduced rates for qualifying investments under the Investment Charter

Capital Allowances

Depreciation for tax purposes follows prescribed rates:

• Commercial buildings — 5% per annum straight line
• Industrial buildings — 5% per annum straight line
• Plant and machinery — 15% per annum reducing balance
• Motor vehicles — 20% per annum reducing balance
• Computer equipment — 25% per annum straight line
• Furniture and fittings — 10% per annum reducing balance

FAQs

What is the penalty for late filing of corporate tax returns?

Late filing attracts penalties and interest on unpaid tax. Additional penalties may apply for failure to maintain proper records or submit financial statements with the return.

Can foreign companies claim treaty relief?

CAR has a limited network of double tax treaties. Treaty relief may reduce withholding tax rates on dividends, interest, and royalties paid to non-residents from treaty partner countries.

Is foreign income of a CAR company taxable?

Yes, CAR taxes resident companies on worldwide income. Foreign tax credits may be available to relieve double taxation under applicable treaties or domestic provisions.

Disclaimer

This guide provides general information about Central African Republic tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified CAR tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.