Central African Republic corporate tax rate
Standard statutory rate of the Central African corporate income tax on company profits.
| Current value | 30 percent |
|---|---|
| In force from | 2017-01-01 |
| Official source | Code General des Impots de la Republique Centrafricaine, Article 133, Edition officielle mise a jour 2023/DGID |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Article 133 CGI: 'Le taux de l'impot est fixe a 30%, mais il est reduit a 20% pour les activites agricoles.' The 30% nominal rate is served; the 20% agricultural rate is a sectoral carve-out, not a general rate, and is documented here rather than blended. A minimum tax applies: Article 133 bis provides that the tax due by each legal person may not be less than a minimum computed by applying a rate to global turnover (impot minimum forfaitaire, IMF), so the effective burden on low-margin or loss-making companies exceeds 30% of accounting profit; IMF is payable in three instalments (Art. 140). A separate 50% direct tax applies to petroleum-operation profits (Art. 69 of the petroleum fiscal ordinance reproduced in the CGI), floored at the IS rate in force at contract signature unless the petroleum contract provides otherwise. Unincorporated businesses are taxed under IRPP at 30% for artisanal/industrial/commercial and non-commercial profits and 20% for agricultural profits (Art. 81), mirroring the IS rates. 30% is the CEMAC-directive-aligned regional norm. VERIFICATION LIMIT: same as VAT - the Loi de Finances 2026 (~131 MB scanned PDF) could not be downloaded, so a 2026 rate change cannot be positively excluded; none was reported. effective_from reflects the CGI 2017 recodification, the earliest date the current Article 133 wording can be anchored to from the loaded text - the 30% rate itself predates it.
Get it programmatically
curl https://afriref.dev/v1/cf/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/cf/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/cf/corporate-taxOther Central African Republic series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates