VAT calculator
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Central African Republic VAT calculator

A source-led calculator for the 19% general rate and the 5% rate limited to the tariff lines listed by Article 257. Calculate in XAF and export locally.

19% general5% listed goodsXAFLocal-first

Quick answer: The general VAT rate is 19%. Article 257 gives 5% only to a named tariff list and 0% only to supported exports, accessories and related international transport; exports require a customs-endorsed declaration.

Article 257

VAT calculator

Choose whether the entered amount excludes or includes VAT.

Total including VAT
Amount before VAT
VAT
Total including VAT
Rate
Article 247 boundary

Turnover review

Exactly XAF 30 million is not “above” the statutory boundary. This screen does not decide registration.

At XAF 30,000,000: review IGU and activity-specific VAT rules with DGID.
Invoice

Invoice line check

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Amount before VAT
VAT
Total including VAT
FAQ

Central African Republic VAT calculator

What is the general VAT rate?

Article 257 sets the general rate at 19% for taxable operations.

When can I use 5%?

Only after matching the good to Article 257’s named tariff list. A generic food, health, education or agriculture label is not enough.

Are exports always 0%?

The CGI limits 0% to exports, their accessories and related international transport; an export must have the required customs-endorsed declaration.

Does this tool file VAT?

No. It estimates invoice VAT locally and does not determine registration, returns, deductions, withholding or payment.

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-01-01

Central African Republic - high risk - AfroTools official-source and engine review

Official source links

Law, regulation, or version

VAT rate, zero-rated, and exempt treatment shown on the calculator page.

Calculation methodology

The shared local engine adds or extracts the 19% general TVA rate. It exposes 5% only after the user confirms an exact tariff-list match and 0% only after the user confirms a qualifying export or international-transport case with customs evidence. The XAF 30 million boundary is strict: exactly XAF 30 million does not satisfy the greater-than test. Mixed invoice lines are rounded per line.

Known limitations

  • Planning estimate only; it is not a return, invoice approval, registration decision, payment instruction or professional advice.
  • The calculator cannot decide tariff classification, export/customs eligibility, input-tax recovery or whether monthly or quarterly filing applies.
  • No generic exemption or VAT-withholding percentage is modeled; designated-entity treatment requires current DGID evidence.
  • Confirm registration, invoicing, filing, deductions and remittance with DGID or a qualified adviser before acting.

Test-case examples

Input: XAF 100,000 exclusive at general treatment.
Expected: Net XAF 100,000, TVA XAF 19,000 and gross XAF 119,000.
Why: Protects the general 19% add-TVA path.

Input: XAF 119,000 inclusive at general treatment.
Expected: Net XAF 100,000 and TVA XAF 19,000.
Why: Protects reverse TVA extraction.

Input: XAF 100,000 with exact confirmed tariff-list evidence for 5%.
Expected: TVA XAF 5,000 and gross XAF 105,000.
Why: Protects the statutory reduced rate without turning it into a generic category preset.

Input: Annual turnover exactly XAF 30,000,000 and just above XAF 30,000,000.
Expected: Exactly XAF 30 million remains a review case outside the strict greater-than trigger; just above triggers VAT-regime review.
Why: Protects the exact Article 247 inequality.

Change history

  • 2026-07-22: Rebuilt English, canonical French and Swahili routes on one reviewed local engine; added evidence-gated 5% and 0% paths, strict turnover screening and real local PDF; removed unsupported exemption, withholding, AI, email and storage flows.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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