DGI IRPP progressive (0%–50%), CNSS 3% + 18%. XAF CFA franc. Monthly and annual calculations for CAR employment.
2025/26: DGI IRPP: 0% on XAF 0–200k/yr, 10% on 200k–500k, 15% on 500k–1M, 25% on 1M–3M, 40% on 3M–8M, 50% above 8M. CNSS 21% total (3% employee + 18% employer), no cap. Employee contribution is tax-deductible.
Six annual bands: 0% on XAF 0–200k; 10% on 200k–500k; 15% on 500k–1M; 25% on 1M–3M; 40% on 3M–8M; 50% above 8M annually. Applied to taxable income after CNSS deduction.
Yes — employee's 3% CNSS is fully deductible from gross before tax. Reduces taxable income. Employer's 18% is a separate cost.