30% standard rate.
Impot sur le Revenu des Personnes Physiques (IRPP), progressive from 0% up to a 40% top marginal rate, confirmed via two independent payroll-compliance sources. Administered by the Direction Generale des Impots et des Domaines (DGID) under the Ministry of Finance and Budget. Residents are taxed on worldwide income; non-residents face a flat 15% withholding tax on CAR-sourced income (salaries or professional fees) with no deductions. Capital gains are generally taxed at 15% for residents and 20% for non-residents, subject to specific exemptions.
19% standard rate.
A company is resident if incorporated in the Central African Republic or centrally managed and controlled there; individual residency generally follows habitual abode. The Central African Republic is a member of CEMAC (Economic and Monetary Community of Central Africa, alongside Cameroon, Chad, Republic of the Congo, Equatorial Guinea, and Gabon), OHADA (harmonized business law), and CEEAC, confirmed via a specialist Africa-business-law source (Addleshaw Goddard) - these regional frameworks standardize tax policy, customs, and commercial law across member states.
No Controlled Foreign Company regime was identified in available sources this session. This is a genuine gap rather than a confirmed absence.
No statutory thin capitalization ratio was identified in available sources this session.
No domestic FBAR/Form 8938-equivalent requiring Central African Republic residents to self-report their own foreign accounts was identified. AML/UBO-disclosure obligations exist under CEMAC directives, administered nationally by ANIF (Agence Nationale d'Investigation Financiere), though a defined UBO register with enforceable filing thresholds was not confirmed via available regulatory sources, per a company-formation specialist source. Separately and independently of local law, US citizens and Green Card holders with Central African Republic accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
The Central African Republic participates in the CEMAC regional tax and customs harmonization framework alongside its five fellow member states. A comprehensive named-partner list of any bilateral tax treaties beyond the CEMAC framework was not compiled this session; the Central African Investment Charter (2001) provides tax and customs incentives for qualifying investments under CEMAC-compliant terms rather than functioning as a conventional double-tax treaty.