🇨🇫 How tax works
in Central African Republic.
CGI Art. 86 salariés (édition mise à jour 2023) · National income tax guide
The calculation, explained.
Official CGI Art. 86 annual IRPP scale for salaried employees: 0% to XAF 378,000; 8%/15%/28%; 40% above XAF 5,040,000.
Applied to revenu global net after social contributions, family allowances and the Art. 38–39 flat 30% professional-expense abatement—not to gross pay. Artisanal/commercial flat rates are separate.
Doctors: employment and independent practice
The Central African Republic comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · XAF
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 378,000 | 0.0% |
| 378,000 – 1,680,000 | 8.0% |
| 1,680,000 – 3,360,000 | 15.0% |
| 3,360,000 – 5,040,000 | 28.0% |
| Above 5,040,000 | 40.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to FCFA 65,595,700.
- 1. Annual input
- FCFA 65,595,700
- 2. Custom deductible expenses
- − FCFA 0
- 3. Modeled allowance / base deduction
- − FCFA 0
- 4. Modeled taxable base
- FCFA 65,595,700
| Taxed portion | Rate | Tax |
|---|---|---|
| FCFA 378,000 | 0.0% | FCFA 0 |
| FCFA 1,302,000 | 8.0% | FCFA 104,160 |
| FCFA 1,680,000 | 15.0% | FCFA 252,000 |
| FCFA 1,680,000 | 28.0% | FCFA 470,400 |
| FCFA 60,555,700 | 40.0% | FCFA 24,222,280 |
- 5. Modeled tax credits (capped at tax due)
- − FCFA 0
- 6. Included additional tax
- FCFA 0
- 7. Income tax
- FCFA 25,048,840
- Effective rate = tax ÷ annual input
- 38.2%
- After income tax, before other deductions
- FCFA 40,546,860
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.