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DT4751 | Double Taxation Relief Manual: Central African Republic: Unilateral relief

From HM Revenue & Customs · Double Taxation Relief Manual

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

  • general income tax (impôt général 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 propriétés bâties)

  • land tax (contribution foncire des propriétés non-bâties)