Cf Income Tax

---
name: cf-income-tax
description: "Use this Central African Republic individual income tax Guide for 2026 research on resident employees, sole traders and people receiving investment income. It separates the salary scale from business profit taxation, shows the salary deductions, explains the turnover minimum and identifies foreign income and personal capital gains as distinct questions. Search triggers include IRPP, Bangui salary tax, self-employed tax, agricultural profit, foreign assets and annual income return. The fetched official code is a 2023 edition, not a current consolidated text. The stated source limits and unresolved later-law checks must be cleared before using its baseline calculations for a live filing."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cf-income-tax"
  jurisdiction: "CF"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Central African Republic individual income tax 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:** For resident employees and non-salaried individuals under the stated CGI baseline. Tax year 2026 is the research year; the source is not represented as a complete operative 2026 consolidation. Independent pack review is pending. Do not treat this draft as an accountant sign-off or permission to file.

## Who this applies to

Individual fiscal residence is established by a dwelling available as owner, usufructuary or tenant; otherwise principal stay; or the centre of vital economic/professional interests. No automatic day-count test is established here. Treaty allocation and the additional persons in article 4 must be considered. [CGI arts. 3–4](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf) (ledger I01).

## Rates, bands and thresholds

| Item and conditions | Tax year / source |
|---|---|
| For employees: annual net taxable income through XAF 378,000 is exempt; the next slice through XAF 1,680,000 is taxed at 8%. Article 86 prints the first endpoint as “378.0000”; article 35(17) and the next slice beginning 378,001 establish the working interpretation. Confirm the defective print before live filing. | 2026 research scope; CGI arts. 35(17), 86 [official text](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf); ledger I03 |
| Employee annual net-income slice XAF 1,680,001–3,360,000: 15%; XAF 3,360,001–5,040,000: 28%; excess above XAF 5,040,000: 40%. These are marginal bands, not a flat rate on gross pay. | 2026 research scope; CGI art. 86 [official text](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf); ledger I04 |
| Non-salaried artisan, industrial, commercial and non-commercial activity: 30% profit rate; agricultural activity: 20%, subject to the separate minimum-tax comparison. Do not apply the employee scale to business profit. | 2026 research scope; CGI art. 81 [official text](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf); ledger I06 |
| Individual minimum tax: agricultural turnover at 0.3%, with XAF 300,000 minimum; other turnover at 1.85%, with XAF 1,850,000 minimum. Base is turnover excluding tax plus covered products/profits, rounded down to XAF 1,000; regulated commission intermediaries use gross commissions, and mixed activity is separated. Article 83 preserves its specified exemptions. | 2026 research scope; CGI arts. 82–83 [official text](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf); ledger I07 |

## The base

The resident net global income baseline combines category net income without distinguishing domestic from foreign source, subject to treaty provisions. Do not extend this personal rule to companies. [CGI art. 66](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf) (ledger I02).

Salary base includes cash and benefits. Article 38 allows a 30% professional-expense deduction from gross pay and benefits; article 39 also deducts family allowances and qualifying pension/social contributions. Establish the actual gross, exempt items and deductions before applying the net-income bands. [CGI arts. 36, 38–39, 86](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf) (ledger I05).

Article 64 removes income subject to final levies before combining categories. A category loss carries against that category through the third following year; losses from pleasure/vacation properties are excluded. No cross-category loss netting is inferred. [CGI arts. 64–65](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf) (ledger I08).

For a resident individual receiving distributed investment income, article 84 applies 15% to the gross distribution. Source withholding and its remittance are addressed in the cross-border Guide. This does not verify an undifferentiated royalty rate. [CGI art. 84](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf) (ledger I10).

Personal capital gains are a separate category under articles 55–57, including movable/immovable rights and real-estate-rich shares. The general base is disposal/market value less acquisition cost; qualifying undeducted capital improvements increase real-estate cost. Enumerated exemptions include the principal residence. This reading does not establish the old separate resident/non-resident CGT rates. [CGI arts. 55–57](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf) (ledger I11).

Classify the person and each income category. For salary, identify the net annual taxable amount under the cited base rules, then apply each band only to its slice. For business income, compute category profit and compare the applicable profit tax against the turnover minimum. Segregate final-levy income and retain category loss schedules. Apply the personal arrival/departure rules through [cross-border](cf-cross-border.md).

## Deadlines and filing

Annual detailed signed return goes to the competent residence/designated tax office by 30 April following the income year; obtain an acknowledgement. Foreign movable assets require the article 88 detailed nature/value/income statement by the same date. [CGI arts. 87–88](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf) (ledger I09).

Employee withholding and the small-employer calendar are in the payroll Guide. Non-salaried taxpayers follow the corporate instalment/payment mechanism by article 115. Excess paid instalments are carried to following instalments under article 119; this is not an automatic cash-refund promise. [CGI arts. 115, 119](https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf) (ledger I12).

Use the detailed income statement required by the cited provisions, classified by category, and retain the office acknowledgement. Current forms, boxes, electronic portal, rounding reconciliation and payment reference were not opened and remain a stop for execution.

## Penalties and interest

General procedure and penalty conditions are mapped in [tax overview](cf-tax-overview.md). Their interaction with older CGI special penalties has not been settled here; do not add them mechanically.

## Cross-border points

Use [cross-border](cf-cross-border.md) for arrival, departure, foreign assets, treaty checks and withholding. A foreign payer does not establish exemption.

## 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. Annual salary bands on a supplied net base

Assume the source-currentness hold is cleared and annual net taxable salary is XAF 2,000,000 after verified deductions. The first slice is exempt; 1,302,000 at 8% gives 104,160 and the next 320,000 at 15% gives 48,000. Total: XAF 152,160. This starts from net taxable salary and does not guess social contributions.

```oa-check
name: Annual salary bands on a supplied net base
inputs:
  net: 2000000
steps:
  - band8: (min(net,1680000)-378000)*0.08
  - band15: max(0,min(net,3360000)-1680000)*0.15
  - tax: band8+band15
expected:
  tax: 152160
```

### 2. Business profit tax or minimum

For a non-agricultural individual business, assume XAF 120,000,000 covered turnover, XAF 4,000,000 taxable profit and no exemption. Profit tax is 1,200,000, turnover tax is 2,220,000 and exceeds both profit tax and the 1,850,000 floor. The minimum controls. This is a comparison of liabilities, not a choice of regime.

```oa-check
name: Business profit tax or minimum
inputs:
  turnover: 120000000
  profit: 4000000
steps:
  - profit_tax: profit*0.30
  - turnover_min: turnover*0.0185
  - liability: max(profit_tax,turnover_min,1850000)
expected:
  liability: 2220000
```

## Ask the client first

- Residence facts and any treaty entitlement?
- Employee, business, investment or capital-gain income, and in which period?
- Gross pay, benefits, exempt items and actual deductions?
- Turnover split by activity, prior losses and instalment credits?
- Foreign property, income and departure date?

## 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. |

Not yet confirmed: Later-law reconciliation outside the specifically read amendments; live forms and boxes; the printed first salary-band endpoint; any XAF 50,000 dependent deduction or three-dependent ceiling; a flat 15% non-resident income rule; standalone resident 15% or non-resident 20% capital-gains rates; full exemption and benefit schedules; non-resident computation; treaties and live filing procedures.

## 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-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cf-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.