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Central African Republic Withholding tax rates

Central African Republic Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.

The withholding taxes the Central African Republic levies on payments to non-residents - dividends and interest (revenus de capitaux mobiliers), royalties, and remuneration for services paid abroad (retenue a la source liberatoire) - each at its domestic statutory rate before any double-tax agreement relief. Administered by the Direction Generale des Impots et des Domaines (DGID) under the Code general des impots 2017 (official 2023 update).

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Current valuestructured — see the API
In force from2017-01-01
Official sourceCode general des impots 2017, edition officielle mise a jour 2023 (DGID/Ministere des Finances et du Budget): Art. 52 - 'les revenus de capitaux mobiliers, lorsqu'ils beneficient a des personnes physiques ou morales qui n'ont pas leur domicile reel ou leur siege en Republique Centrafricaine, sont assujettis a une retenue a la source de l'IRPP, liberatoire dont le taux est fixe a l'article 84' ('income from movable capital, where it accrues to individuals or legal persons without their real domicile or seat in the Central African Republic, is subject to a final IRPP withholding at the rate fixed by Article 84'); Art. 84 - 'liquide par application de 15% du montant brut des revenus distribues' ('computed by applying 15% to the gross amount of the income distributed'); Art. 166 bis 1 - 'S'agissant des remunerations des prestations de services versees a l'etranger et sous reserve des conventions internationales, le taux de la retenue est de 15%. Cette retenue constitue pour le redevable un prelevement liberatoire' ('For remuneration for services paid abroad, and subject to international conventions, the withholding rate is 15%. This withholding is a final levy for the taxpayer')
Last verified2026-08-10
Verificationprimary — No verification limitation recorded — read from the official source cited.
Provenancesource fingerprint

What this value means

THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL - although in the Central African Republic every non-resident withholding happens to sit at 15%, they are legally distinct levies under different CGI articles (the Art. 52/84 retenue on revenus de capitaux mobiliers versus the Art. 166 bis 1 retenue on remuneration paid abroad), with different bases and exemptions. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. Note also that the CGI 2017 no longer uses the legacy name IRVM/IRCM - income from shares and debt claims is taxed as 'revenus de capitaux mobiliers' within the IRPP; older instruments (investment charter, mining conventions) still refer to 'l'impot sur les revenus des valeurs et capitaux mobiliers'. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Art. 52 and Art. 166 bis 1 both apply 'sous reserve des dispositions des conventions internationales' - the France-CAR treaty and the CEMAC (ex-UDEAC) convention can reduce or reallocate these taxes, and whether relief is available depends on the recipient's residence and the treaty's terms. We do NOT serve treaty rates: they are bilateral, and applying one is a legal determination rather than a lookup. Domestic exemptions also exist - Art. 53 exempts, among others, interest on savings accounts up to 10,000,000 FCFA, home-savings account interest, and bons de caisse interest. The series effective_from is 1 January 2017, the entry into force of the recast Code general des impots 2017 that carries all of these rates; the consolidated official edition read here is the DGID 2023 update. The code states no per-rate commencement dates, so none is asserted on any individual rate.

Get it programmatically

curl https://afriref.dev/v1/cf/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/cf/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/cf/withholding-tax

Other Central African Republic series: Policy interest rate (BEAC TIAO) · Value added tax (TVA) - standard rate · VAT registration threshold · Guaranteed interprofessional minimum wage (SMIG) · Public holidays · Consumer price inflation (IHPC) · Corporate income tax (impot sur les societes) · Statutory interest (taux d'intérêt légal) · Personal income tax (IRPP) - salary schedule · Statutory social-insurance contributions

The same figure elsewhere: Chad · Côte d'Ivoire · Democratic Republic of the Congo · Egypt · Equatorial Guinea · all 34