Central African Republic

{"ftc_utility":"medium","fbar_trigger_notes":"US persons with CAR bank accounts (primarily at Ecobank or BSCA-B branches in Bangui) exceeding USD 10,000 aggregate must file FinCEN 114. The CAR banking sector is extremely constrained; most expats rely on employer-managed accounts or cash, making FBAR filing relevant mainly for formal employment situations.","ftc_utility_reason":"The CAR taxes worldwide income of residents at progressive rates up to 30%, so taxes paid locally can generate foreign tax credits offsetting US liability. However, the practical issue is that tax withholding and collection in the CAR is inconsistent, meaning actual taxes paid may be lower than the statutory rate, reducing available credits.","presence_day_count_notes":"The CAR does not impose a formal visa system that restricts long-term stays in a way that would systematically disrupt the 330-day count, though the security environment (Level 4 Do Not Travel advisory) makes extended physical presence extremely hazardous. Days spent in a third country for security evacuations do not count toward the 330-day requirement.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":6000,"local_tax_rate_on_earned_income":0.3,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Foreign pension income received by CAR residents is subject to the standard progressive income tax schedule up to 30%. Local pension income from the CAR national social security system (CNSS) follows the same schedule with limited deductions for contributions.","tax_rate":0.3,"locally_taxed":true},"social_security":{"notes":"No US-CAR totalization or tax treaty. US Social Security received by a CAR resident is foreign income with no treaty exemption. Practical collection is unlikely given the CAR's administrative environment.","locally_taxed":true,"treaty_protection":false},"roth_distributions":{"notes":"No treaty protection. Roth distributions would technically be taxable as foreign income for CAR residents. Practical enforcement is negligible given institutional constraints.","locally_taxed":true},"us_401k_ira_distributions":{"notes":"No US-CAR income tax treaty exists. Distributions from US 401(k) or IRA accounts received by a CAR tax resident would, in principle, be treated as foreign-source pension or income and subject to CAR progressive income tax at rates up to 30%. Enforcement is extremely limited in practice given the CAR's underdeveloped tax administration capacity.","tax_rate":0.3,"locally_taxed":true,"treaty_protection":false}}

{"rate":0.3,"notes":"The CAR does not maintain a separate capital gains tax regime. Gains realized by individuals are folded into general income and taxed at progressive rates up to 30%.","details":{"tax_type":"Capital Gains Tax","country_name":"Central African Republic","country_iso_code":"CAF","source_references":["OHADA member state tax codes","CEMAC (Economic and Monetary Community of Central Africa) regional tax framework","IMF Article IV consultation reports on CAR"],"last_verified_date":"2026-06-03","general_description":"No standalone capital gains tax exists in the CAR. Capital gains are treated as ordinary income under the general progressive income tax schedule for individuals. Corporate gains are included in taxable profit and subject to the corporate income tax rate of 30%.","corporate_capital_gains":{"rate":0.3,"tax_treatment":"Included in corporate taxable income and taxed at the standard CIT rate of 30%."},"individual_capital_gains":{"rate":0.3,"tax_treatment":"No separate CGT. Gains treated as ordinary income and taxed at progressive rates up to 30%."}}}

{"notes":"Dividends paid by CAR-resident companies are subject to withholding tax. The standard withholding rate on dividends is 15% for residents and 20% for non-residents under the CAR tax code. No participation exemption regime exists for individual shareholders.","rates":[{"rate":0.15,"type":"withholding","notes":"Standard rate for dividends paid to resident individuals."},{"rate":0.2,"type":"withholding","notes":"Rate applicable to dividends paid to non-resident recipients."}]}