Cf Corporate Income Tax

---
name: cf-corporate-income-tax
description: "Use this Central African Republic corporate tax Guide for 2026 research on companies, agricultural businesses and the ordinary profit-versus-minimum-tax calculation. It maps territorial profits, carryforward losses, instalments, annual results and the new fiscal visa attached to statistical and fiscal declarations. Match IS, impôt minimum forfaitaire, DSF, ONECCA, tax certification, company profit and agricultural company queries. The ordinary computation is expressly a baseline from the Ministry’s official 2023 code; the signed 2026 law supplies the separate reporting amendment. It is a partial research draft with unresolved consolidation and procedure questions, not an accountant attestation or a filing-ready return."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cf-corporate-income-tax"
  jurisdiction: "CF"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Central African Republic corporate income tax and DSF v0.1

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

**Source status:** Ordinary companies subject to IS after entity, exemption and regime classification. Tax year 2026 is the research year; baseline code rules remain conditional pending the stated currentness checks. Independent pack review is pending. Do not treat this draft as an accountant sign-off or permission to file.

## Who this applies to

Article 121 covers capital companies and other specified profit-making entities, with entity-specific elections/exemptions. The article 122 baseline exempts base-regime companies at turnover no more than XAF 30,000,000 from IS, not from every tax. Do not infer that every legal entity uses the ordinary computation. [CGI arts. 121–122](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf) (ledger C01).

## Rates, bands and thresholds

| Item and conditions | Tax year / source |
|---|---|
| Ordinary company profit rate: 30%; agricultural activities: 20%. Compare against the statutory turnover minimum rather than adding the two taxes. | 2026 research scope; CGI art. 133 [official text](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf); ledger C03 |
| Corporate minimum: agricultural activity 0.3% with XAF 300,000 floor; other activity 1.85% with XAF 1,850,000 floor. Turnover/products/profits exclude tax, are rounded down to XAF 1,000, and include interest/dividends. Regulated commission intermediaries use gross commissions; mixed activity is tested separately. | 2026 research scope; CGI art. 133 bis [official text](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf); ledger C04 |
| The 2026 Finance Act replaces article 135 bis and bis-1 DSF wording: four copies and specified supporting schedules; the two provisions now both use real-regime language. Preserve both texts and obtain the implementing interpretation instead of silently allocating the second paragraph to a different taxpayer group. | 2026 research scope; 2026 Finance Act art. 9; CGI 135 bis/bis-1 [official text](https://www.finances.gouv.cf/sites/default/files/2025-12/LOI%202026%20OK_0.pdf); ledger C11 |

## The base

Ordinary corporate profits arise from enterprises operated or operations carried out in CAR, subject to treaties. Net profit is products less charges; directly necessary business expenses are deductible subject to the detailed limitations. Foreign branch income has a specific rule in the cross-border Guide, so neither a blanket worldwide nor blanket foreign-income exemption is correct. [CGI arts. 123–126](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf) (ledger C02).

Article 133 bis-1 exempts the specifically described transport/fire pool co-insurers whose annual turnover is no more than XAF 3,000,000 from the minimum. This narrow exception is not an insurance-sector exemption. [CGI art. 133 bis-1](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf) (ledger C05).

A tax loss carries forward against following profits through the third year after the loss year. Track the year and use oldest eligible losses with supporting schedules; this does not establish a carryback. [CGI art. 130](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf) (ledger C06).

The 2026 visa fiscal checks plausibility, overall consistency, comparability and internal concordance of approved annual statements. It is a distinct engagement, not an audit, limited review, statutory certification or assurance engagement. The taxpayer remains responsible for its information. [2026 Finance Act art. 9; CGI 135 bis](https://www.finances.gouv.cf/sites/default/files/2025-12/LOI%202026%20OK_0.pdf) (ledger C12).

Staff remuneration is deductible only for actual work and non-excessive amounts; directors and associated managers have additional conditions. Detailed deductions, depreciation, provisions and interest limits require their own article-level reconciliation before a final tax-base computation. [CGI arts. 126 bis 1–3](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf) (ledger C14).

Reconcile accounting profit to taxable profit. Apply allowable deductions and available losses, then compute ordinary profit tax. Separately determine covered turnover and minimum liability, retaining the larger applicable result. Deduct documented instalments and accepted credits. Obtain the required DSF supporting financial statements and distinguish the fiscal visa from the statutory audit. Use [transfer pricing](cf-transfer-pricing.md) before allowing foreign related-party charges.

## Deadlines and filing

Calendar-year company assessment is based on the preceding twelve-month year. A start within the final six months permits a longer first balance-sheet period, but a provisional 31 December operating account is still taxed and credited against the first final assessment. [CGI art. 132](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf) (ledger C07).

The baseline annual results return is filed in four copies before 1 May of the following year. The balance due after crediting instalments is payable with DSF no later than 30 April. Do not turn the first-year accounting concession into a filing holiday. [CGI arts. 135, 142](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf) (ledger C08).

Normal-real regime instalments: one third of the prior liability each by 15 February, 15 June and 15 October. First instalment uses the penultimate closed year provisionally and is regularised at the second payment. [CGI art. 140](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf) (ledger C09).

Simplified-real instalments: one half of prior liability by 15 March and 15 September; the first provisionally uses the penultimate year and is regularised no later than 15 June. These are separate calendar rules, not universal dates for every company. [CGI art. 141](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf) (ledger C10).

Visa fiscal is issued by an expert-comptable or comptable agréé registered with the national order, incompatible with being the entity manager/legal representative. Ministerial order must specify procedures, diligence, attestation and transmission. The added bis-1 text also calls for fiscal-counsel co-certification and retains the statutory auditor DSF-signing prohibition; implementation must be reconciled before submission. [2026 Finance Act art. 9; CGI 135 bis/bis-1](https://www.finances.gouv.cf/sites/default/files/2025-12/LOI%202026%20OK_0.pdf) (ledger C13).

Collect signed results, DSF financial statements, fixed-assets/depreciation and provisions schedules, tax reconciliation, rent/beneficiary schedules, shareholder remuneration and annual withholding list as applicable under the fetched provisions. Current DSF forms, boxes, electronic submission/payment reference and the visa implementing order were not read. Stop the filing workflow until those are established.

## Penalties and interest

Use [tax overview](cf-tax-overview.md) for the read general LPF amendment. The priority and cumulative effect of special CGI article 138 fines, general LPF sanctions and the new fiscal-visa wording remain unresolved; do not compute a combined fine.

## Cross-border points

Withholding, foreign branch treatment and treaty entitlement are in [cross-border](cf-cross-border.md). [Transfer pricing](cf-transfer-pricing.md) owns associated transfers and foreign-fee deduction controls.

## Two worked examples that recompute

All amounts below are XAF. Inputs are fictional. Code-baseline cases are conditional on confirming the cited provisions remain applicable to the actual 2026 case. Arithmetic checks do not verify current law.

### 1. Profit tax exceeds turnover minimum

Assume the stated ordinary baseline applies, no exemption or credit, XAF 120,000,000 covered turnover and XAF 20,000,000 taxable profit. Profit tax is 6,000,000; turnover minimum is 2,220,000, above its floor. The liability is 6,000,000, not the sum.

```oa-check
name: Profit tax exceeds turnover minimum
inputs:
  turnover: 120000000
  profit: 20000000
steps:
  - profit_tax: profit*0.30
  - minimum: max(turnover*0.0185,1850000)
  - liability: max(profit_tax,minimum)
expected:
  liability: 6000000
```

### 2. Agricultural loss still meets minimum floor

Assume an in-scope agricultural company, no exemption, XAF 60,000,000 turnover and a XAF 1,000,000 tax loss. Profit tax is zero; turnover percentage gives 180,000 but the agricultural floor is 300,000. Liability is 300,000. This corrects the old draft’s 3% agriculture minimum.

```oa-check
name: Agricultural loss still meets minimum floor
inputs:
  turnover: 60000000
  profit: -1000000
steps:
  - profit_tax: max(0,profit)*0.20
  - percentage: turnover*0.003
  - liability: max(profit_tax,percentage,300000)
expected:
  liability: 300000
```

## Ask the client first

- Entity form, turnover regime, agricultural/other split and exemption evidence?
- Accounting and tax year, start date and approved accounts?
- Taxable profit reconciliation, loss vintages and turnover components?
- Prior assessments, paid instalments and withholding credits?
- Related foreign parties, services, royalties and any treaty claim?
- Who signs DSF, fiscal visa and statutory audit, under which authority?

## Sources

| Source | URL | Read on / scope |
|---|---|---|
| DGID official CGI edition marked updated 2023 (cover also says mise à jour 2022) | https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf | 2026-11-01; Read cited articles and neighbouring scope/definitions/exceptions; not all 442 pages. Mixed edition dates and later-law consolidation unresolved. |
| Signed 2026 Finance Act, DSF and exemption amendments | https://www.finances.gouv.cf/sites/default/files/2025-12/LOI%202026%20OK_0.pdf | 2026-11-01; Read arts.1–17,29–31 in PDF pp.2–12, including old/new DSF wording; budget tables and 600-page annexes not treated as read. |

Not yet confirmed: Complete later-law/current consolidation and sector exemptions; base-regime calculation; depreciation, provisions, financing caps and special regimes; current DSF forms and online steps; implementing visa order and ambiguous bis-1 scope/signatories; priority of special and general sanctions; any independent 20% royalty rate; verified operative treaty rates.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cf-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cf-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.