Central African Republic Personal Income Tax Guide 2026

Overview — Direction Générale des Impôts (DGI)

The Direction Générale des Impôts (DGI) — the Central African Republic's tax authority — administers all domestic tax collection including personal income tax, corporate tax, VAT (TVA), and property taxes. CAR taxes residents on their worldwide income, while non-residents are taxed only on CAR-source income. Residency is determined by physical presence of 183 days or more in a calendar year, or having a permanent home in CAR. Employees have tax withheld at source under the PAYE system. Self-employed individuals and business owners file annual returns directly with DGI. The currency is the Central African CFA franc (XAF).

IRPP Tax Brackets 2026 — Annual Rates

The Central African Republic uses a progressive annual bracket system with 6 bands and a top marginal rate of 40%. For 2026, the IRPP brackets are:

• 0% — up to XAF 630,000 per year
• 10% — on XAF 630,001 to 1,500,000
• 20% — on XAF 1,500,001 to 3,000,000
• 30% — on XAF 3,000,001 to 4,500,000
• 35% — on XAF 4,500,001 to 9,000,000
• 40% — above XAF 9,000,000

Effective Tax Rates

Effective tax rates are moderate for lower incomes due to the XAF 630,000 annual tax-free threshold. A taxpayer earning XAF 5,000,000 annually pays approximately XAF 1,114,500 in IRPP — an effective rate of ~22.3%. A taxpayer earning XAF 12,000,000 pays approximately XAF 3,514,500 — an effective rate of ~29.3%. Tax is calculated on annual income, and PAYE is deducted monthly by employers based on annualised projections.

Allowable Deductions

Before applying the IRPP brackets, certain deductions may be available:

• Social security contributions — CNSS employee contributions (4%) are deductible
• Approved pension contributions — contributions to approved private pension schemes
• Professional expenses — actual business expenses for self-employed persons who maintain proper books

PAYE Withholding & Filing

Employers must withhold IRPP monthly from employee salaries and remit it to DGI by the 15th of the following month. The employer calculates monthly tax on gross salary using the annualised bracket system. Employees receive annual tax summaries. Self-employed individuals must file self-assessment returns annually by 30 April. Estimated tax is payable in quarterly instalments. Failure to remit IRPP attracts penalties and interest.

Taxable vs Non-Taxable Income

CAR taxes residents on worldwide income. Key distinctions include:

• Employment income — fully taxable if duties are performed in CAR
• Business income — taxable if business is carried on in CAR
• Investment income — dividends, interest, and rental income are subject to withholding or progressive rates
• Foreign income — taxable for CAR residents (worldwide basis)
• Capital gains — gains from property and shares are taxable at 15%

FAQs

If I work remotely for a foreign company while in CAR, am I taxable?

If you are physically present in CAR for 183+ days, you are a tax resident and taxable on worldwide income, including salary from a foreign employer.

What if I have multiple income sources?

All employment income, business income, and investment income must be aggregated in your annual IRPP return. Tax is calculated on total taxable income using the progressive brackets.

Are there any tax-free allowances for dependants?

CAR does not have a family quotient system, though certain family-related deductions may be available. Social security contributions reduce taxable income.

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.