Central African Republic VAT rate
Standard rate of the taxe sur la valeur ajoutee levied under the Central African Republic General Tax Code.
| Current value | 19 percent |
|---|---|
| In force from | 2019-01-01 |
| Official source | Code General des Impots de la Republique Centrafricaine, Article 257 (as amended by the Loi de Finances 2019), 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 257 CGI (LF 2019) sets three rates: a general rate of 19% on all taxable operations; a zero rate (0%) on exports, their accessories and related international transport (0% applies only to exports covered by a customs-stamped declaration); and a reduced rate of 5% on an enumerated tariff list (milk and cream of heading 04.01; vegetables, roots and edible tubers 07.01-07.14; insecticides and pesticides of 38.08 other than approved agricultural inputs; other medical/surgical furniture 94.02.10.19; dentists' chairs 94.02.10.11; non-school books 49.01.91.00; meat and poultry, chapter 02). All three rates apply to a VAT-exclusive base. 19% is the CEMAC-directive-compliant standard rate and is common to the CEMAC zone. Registration threshold referenced in CAR practice is turnover of 30,000,000 XAF. VERIFICATION LIMIT: the authoritative consolidated text loaded is the DGID's official 2023 update of the 2017 CGI; the Loi de Finances 2026 (promulgated 23 December 2025, published on the Ministry of Finance site 29 December 2025) is a ~131 MB scanned PDF that could not be downloaded within tool limits, so a 2026 amendment to Article 257 cannot be positively excluded - no reported change was found. ACCESS QUIRK: finances.gouv.cf serves large scanned PDFs over a slow link and its TLS chain intermittently fails validation (fetched with certificate verification relaxed).
Get it programmatically
curl https://afriref.dev/v1/cf/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/cf/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/cf/vatOther Central African Republic series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates