Tax
A General Tax Code amended annually within CEMAC VAT rules
The Code Général des Impôts is amended by annual finance law, with corporate income tax at 30% and VAT at 19% under the CEMAC directive. Collection capacity is limited and much activity is informal.
Key rules
- Jurisdiction — The Direction Générale des Impôts assesses; administrative review precedes court appeal.
- Deadline — Corporate return: 30 April
- Deadline — Monthly VAT return: by the 15th of the following month
Governing law
- Code Général des Impôts, as amended annually
- CEMAC VAT harmonisation directive
- Loi n° 09.005 portant Code minier
In practice
CAR has one of the lowest tax-to-GDP ratios in the world, so the practical questions in Central African tax law concern customs, mining royalties and the taxation of the small formal sector in Bangui rather than the general income tax.