Central African Republic
Middle Africa · CF · 0 treaties
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 15% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 19% |
| Personal income (top rate) | 50% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- possesses a home as a principal place of residence in CAR, as owner, usufructuary or lessee
- CAR is the principal place of stay even without a permanent home
- CAR is the main place of professional and commercial activity
- revenues are originating from CAR
Tax residence is triggered by home, principal stay, main professional base, or CAR‑source income; ceasing to meet these factual connections generally ends residency, with no citizenship or long-tail domicile rules indicated.
Source: Central Africa Tax Guide (summarising Central African Republic General Tax Code rules)