Central African Republic Tax Residency Guide 2026

Overview — Tax Residency in CAR

Tax residency is the foundational concept determining the scope of taxation in CAR. Resident individuals are taxed on worldwide income; non-residents are taxed only on CAR-source income. Residency is defined under the General Tax Code. For individuals, the test is primarily based on physical presence (183 days) or having a permanent home in CAR. For companies, residency follows the registered office or place of effective management.

Individual Residency — 183-Day Rule

An individual is considered a tax resident of CAR if they meet any of:

• Physical presence — present in CAR for 183 days or more in any 12-month period
• Permanent home — has a permanent home available in CAR (owned or rented)
• Habitual abode — has a habitual place of abode in CAR
• Centre of economic interests — economic activities or investments are in CAR

Corporate Residency

A company is tax resident in CAR if it has its registered office (siège social) in CAR or its place of effective management (POEM) is in CAR. The POEM test considers the location of board meetings, where senior executives operate, and where strategic decisions are made.

Source Rules — CAR-Source Income

For non-residents, only CAR-source income is taxable:

• Employment income — sourced where duties are performed
• Business income — sourced where activities are carried out
• Property income — sourced where property is located
• Dividends — sourced where the paying company is resident
• Interest — sourced where the payer is resident
• Royalties — sourced where IP is used

Double Tax Treaties (DTTs)

CAR has a limited network of double tax treaties as a member of CEMAC and CEMAC countries have a convention to avoid double taxation. Treaties generally reduce withholding tax rates and provide for mutual agreement procedures. CAR has comprehensive treaties with France and select other countries. To claim treaty benefits, provide a Certificate of Tax Residency from your home country.

FAQs

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

Yes, if you are physically present in CAR for 183+ days, you are a tax resident and taxable on worldwide income.

How do I prove I am not a resident for DGI purposes?

Maintain records of travel dates, visa stamps, employment contracts, and rental agreements. A Certificate of Tax Residency from your home country is strong evidence.

Can I be resident in two countries at once?

Yes, dual residency is possible. The applicable double tax treaty will contain a tie-breaker clause to determine which country has primary taxing rights.

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.