Central African Republic VAT
Calculator 2026

The Central African Republic (CAR) applies a value-added tax known as Taxe sur la Valeur Ajoutée (TVA) at a standard rate of 19%. As a member of the Central African Economic and Monetary Community (CEMAC), CAR follows the regional TVA framework that guides indirect taxation across the zone. The TVA was introduced as part of broader fiscal reforms aimed at improving domestic revenue collection in one of Africa's most challenging economic environments. Certain basic necessities are exempt from TVA, including essential food items, medical and pharmaceutical products, educational services, and agricultural inputs. Exports are zero-rated. The Direction Générale des Impôts et des Domaines administers TVA collection. Businesses with annual turnover exceeding XAF 30 million must register for TVA. Monthly TVA returns are required to be filed by the 15th of the following month. Given the country's ongoing governance challenges, TVA compliance and enforcement have been difficult to maintain consistently. The government, with support from international partners, has been working to strengthen tax administration and broaden the revenue base. Input TVA can be deducted against output TVA, though refund processing can be slow due to administrative capacity constraints.