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Central African Republic VAT Guide 2026

The Central African Republic's Value Added Tax (TVA — Taxe sur la Valeur Ajoutée) is levied at 19% standard rate on most goods and services. Exports are zero-rated (0%). Exemptions include financial services, medical care, education, and residential rentals. TVA is administered by the Direction Générale des Impôts (DGI). The Central African Republic is a member of CEMAC (Central African Economic and Monetary Community), which coordinates tax policy across member states.

Overview — TVA in CAR

TVA in CAR is governed by the General Tax Code and administered by DGI. The tax applies to the supply of goods and services by registered persons in the course of business, and to imports. CAR operates a standard input-output VAT system where registered businesses can deduct input TVA on business purchases against output TVA collected. Businesses exceeding the registration threshold must register for TVA. The tax year follows the calendar year, and TVA returns are filed monthly.

TVA Rate Structure

CAR applies two TVA rates:

  • Standard rate — 19% — applies to most goods and services including manufactured products, retail sales, professional services, telecommunications, and construction
  • Zero rate — 0% — applies to exports of goods and services, international transport, and supplies to diplomatic missions

Registration Threshold

Businesses whose annual taxable turnover exceeds the registration threshold must register for TVA with DGI. Once registered, the business must charge TVA on all taxable supplies, issue TVA invoices, and file monthly returns. Businesses below the threshold may voluntarily register, which allows them to reclaim input TVA.

TVA Filing & Payment

TVA-registered businesses must file returns monthly by the 15th of the following month. The return reports output TVA and input TVA. If output TVA exceeds input TVA, the difference is payable to DGI. If input TVA exceeds output TVA, the excess may be carried forward or refunded. Late filing attracts penalties and interest. Electronic filing is available through the DGI portal.

FAQs

Do I need to charge TVA if my turnover is below the threshold?

No, registration is only compulsory when annual turnover exceeds the threshold. Unregistered businesses must not charge TVA on their invoices.

Can I recover input TVA paid on business purchases?

Yes, TVA-registered businesses can claim input TVA on purchases used for taxable supplies. Input TVA is netted against output TVA in the monthly return.

What is the penalty for late TVA filing?

Late filing attracts penalties and interest on unpaid amounts. Continued non-compliance may result in enforcement action by DGI.

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.