Central African Republic capital gains tax calculator
The Central African Republic taxes private gains under the personal income tax. Shares, funds and bonds pay a flat 15% on the year’s net gain; crypto, land, buildings and other valuables join your income on the IRPP scale of 0% to 40%. Main residences, farmland and a first sale of a second home are exempt.
Work out the tax on a share, crypto, land or other disposal from your dates, costs and income. Enter sales by hand or import your exchange CSVs; the calculator splits multi-parcel sales under FIFO, applies the exemptions and the insider test for unlisted stakes, stacks the taxable gains on your income and shows the tax. Everything stays in your browser.
Rules current as of 2026-09-30, from the Code Général des Impôts on the Ministry of Finance site.
Current rules
The rates behind the number
How each gain is taxed
| Asset | Treatment | Rate |
|---|---|---|
| Listed shares, funds and bonds | Net gain of the year, losses netted | Flat 15% |
| Unlisted shares and stakes | Taxed only for directors or managers with over 25% of the profits, on a gain above FCFA 500,000 | IRPP scale |
| Crypto | Added to net global income | IRPP scale |
| Land and buildings | Added to net global income | IRPP scale |
| Vehicles, jewellery, art and other assets | Added to net global income | IRPP scale |
The IRPP scale (article 86)
| Taxable income (FCFA) | Rate |
|---|---|
| 0 to 378,000 | 0% |
| 378,001 to 1,680,000 | 8% |
| 1,680,001 to 3,360,000 | 15% |
| 3,360,001 to 5,040,000 | 28% |
| Above 5,040,000 | 40% |
Exemptions and rules
| Rule | Value |
|---|---|
| Main residence | Exempt |
| First sale of a second home or let property | Exempt once, on the earliest sale |
| Agricultural land | Exempt |
| Property owned by retirees | Exempt |
| Expropriation for public use, gain reinvested | Exempt |
| Securities losses | Net securities gains of the same year, then lapse |
| Losses on other assets | Reduce nothing |
| Income return | By 30 April of the following year |
Tables are built from the source records retrieved 2026-09-30: the Code Général des Impôts, 2017 edition updated 2023.
Questions
Central African Republic capital gains questions
Is there capital gains tax in the Central African Republic?
Yes. The Code Général des Impôts lists the gains of individuals as a category of the personal income tax (IRPP), and article 55 charges gains on the sale of movable and immovable property and rights of any kind: shares, funds, bonds, crypto, land, buildings and other valuables.
What rate applies to a capital gain in the Central African Republic?
Gains on shares, funds and bonds pay a flat 15% on the year's net gain. Every other taxable gain joins your income and the IRPP scale of 0%, 8%, 15%, 28% and 40% runs on the total, so a gain costs your marginal rate.
Are gains on property taxed?
Yes, on the IRPP scale, unless an exemption applies: your main residence, agricultural land, property owned by retirees, a reinvested expropriation, and the first sale of a second home or let property.
Which gains are taxed?
Individuals pay tax on the gains they realise on movable or immovable property and on rights of any kind. Article 1 of the Code Général des Impôts lists the gains of individuals as the last category of the personal income tax (IRPP), and article 55 charges them on sale, exchange, partition, expropriation, contribution to a company and liquidation of a company. Shares of a company whose assets are mainly real estate are taxed as real-estate gains. Shares, funds, bonds, crypto, land, buildings and other valuables are all inside the charge. Source: https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf.
How are securities gains taxed?
Securities gains bear a flat 15%. Article 54 measures a sale of shares, bonds and other securities by the net global gain, which is the gains and losses of the year netted across the securities the taxpayer holds, each sale being the sale price less the purchase price. Article 84 charges income from movable capital at 15%. The code sets no carry-forward period for a net loss, so a loss that finds no gain in its year lapses. Source: https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf.
How are other gains taxed?
Every other gain joins your income on the IRPP scale. Crypto, valuables, land, buildings and qualifying company stakes are added to net global income (article 64) and taxed on the article 86 scale: 0% to XAF 378,000, 8% to 1,680,000, 15% to 3,360,000, 28% to 5,040,000 and 40% above. Income is rounded down to the thousand francs (article 80). The tax on the gain is the tax on your income with the gain less the tax on your income without it. Source: https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf.
How are sales of company stakes taxed?
Sales of company rights are taxed only for insiders. Article 68 taxes the excess of the sale price over the purchase price when a partner or shareholder sells rights to a third party, on two conditions: the seller, spouse, ascendants or descendants were directors or managers within the last three years with combined rights above 25% of the profits, and the gain exceeds XAF 500,000. A qualifying gain is taxed in full once it passes XAF 500,000, on the IRPP scale. A shareholder outside the test owes nothing on the stake. Losses on these sales are never deducted from global income. Source: https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf.
How is the gain measured?
The gain is the sale price or market value less the purchase price (article 57). For real estate, construction, rebuilding, extension, renovation and improvement spending since the purchase is added to the purchase price when it has not been deducted from other income and is not rental maintenance. Source: https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf.
Which sales are exempt?
Five kinds of sale are exempt (article 56): the main residence; the first sale of a home used as a secondary residence or of a property let to tenants; agricultural land; property owned by retirees; and an expropriation for public use when the gain is reinvested. The first-sale exemption is used once, on the earliest sale, and later sales of the same kind are taxed. Source: https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf.
Do capital losses count?
Losses. Securities losses net securities gains in the same year. A loss on any other asset reduces nothing: the code taxes each gain on its own and allows no deduction for a private loss. Nothing carries forward. Source: https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf.
When is the return due, and who is taxed?
Filing. Every taxpayer files the detailed income return by 30 April of the year after the income is earned (article 87). Residents are taxed on their income as a person with a tax residence in the Central African Republic (article 3). Source: https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf.