Central African Republic income tax rates
Progressive annual scale of the impot sur le revenu des personnes physiques applied to employment income in the Central African Republic.
| Current value | 5 entries — see the API for the full schedule |
|---|---|
| In force from | 2017-01-01 |
| Official source | Code General des Impots de la Republique Centrafricaine, Article 86 (bareme annuel applicable aux salaries), 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
Bands are in the statute's native period and currency: XAF per YEAR, applied to revenu global net. Article 86 CGI: the tax is computed by applying this annual scale to net global income, i.e. AFTER deduction of social security contributions and family allowances and after the standard professional-expenses abatement fixed at a flat 30% (Articles 38 and 39 CGI) - so the thresholds are NOT gross-salary thresholds and a payroll implementation that applies them to gross pay will overstate liability substantially. Article 110: the tax is collected by monthly withholding, the annual scale being reduced to a monthly basis and applied to monthly net salary, remitted by the employer by the 15th of each month (quarterly remittance permitted for employers with five or fewer employees, Art. 112). Article 80: any fraction of net global income below 1,000 XAF is disregarded. Annual return due by 30 April of the following year (Art. 87). Note the scanned CGI renders the first band as '0- 378.0000', an evident typographic error in the official edition; the second band's lower bound of 378.001 confirms the true first-band ceiling is 378,000 XAF, and it is served as such. Non-salary income is taxed under a different provision: Article 81 sets a flat 30% for individuals with artisanal, industrial, commercial or non-commercial profits, reduced to 20% for agricultural profits, subject to a turnover-based minimum - that regime is NOT represented in this array, which is the employment-income scale only. VERIFICATION LIMIT: the Loi de Finances 2026 could not be downloaded (see VAT note); no reported amendment to Article 86 was found.
Get it programmatically
curl https://afriref.dev/v1/cf/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/cf/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/cf/income-taxOther Central African Republic series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate