DoubleTaxationTaxes on salary: Central African Republic preliminary data
How much income tax and social contributions are paid on a salary in Central African Republic, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | FCFA 39,357,420 ≈ €60,000 |
|---|---|
| Income tax | FCFA 9,770,158 ≈ €14,895 |
| Employee contributions | FCFA 216,000 ≈ €329 |
| Take-home pay | FCFA 29,371,262 ≈ €44,776 |
| Employer contributions and payroll taxes | FCFA 1,368,000 ≈ €2,086 |
| Employer's labour cost | FCFA 40,725,420 ≈ €62,086 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 FCFA 19,678,710 | €60,000 FCFA 39,357,420 | €120,000 FCFA 78,714,840 |
|---|---|---|---|
| Sole proprietor | FCFA 5,313,252 30.0 % | FCFA 10,626,503 30.0 % | FCFA 21,253,007 30.0 % |
| Company | FCFA 7,172,890 40.5 % | FCFA 14,345,780 40.5 % | FCFA 28,691,559 40.5 % |
| Sole proprietor · Impôt global unique (IGU) — micro-entreprises | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Impôt global unique (IGU) — petites entreprises | FCFA 1,967,871 11.1 % | above the regime's limit | above the regime's limit |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Central African Republic yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 655.957 XAF (Fixed peg 655.957 XAF per EUR (BEAC), converted to USD with the ECB euro reference rate of 2 Jan 2026 (1 EUR = 1.1721 USD), 2026-01-02) ↗
Sources
- Ministère des Finances et du Budget (RCA) — Code Général des Impôts 2017, mise à jour 2023
- US SSA — Social Security Programs Throughout the World: Africa 2019, Central African Republic
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.