DT4751 - Double Taxation Relief Manual: Guidance by country: Central African Republic: Unilateral relief

The following Central African Republic taxes are admissible for unilateral relief:

  • general income tax (impĂ´t gĂ©nĂ©ral sur le revenu)
  • additional tax for the benefit of communes (centimes additionels)

The following Central African Republic taxes are inadmissible for unilateral relief:

  • business licence tax (contribution des patentes)
  • real property tax (contribution foncière des propriĂ©tĂ©s bâties)
  • land tax (contribution foncire des propriĂ©tĂ©s non-bâties)