Only profits generated in Chad are subject to corporate tax.
Unless a tax treaty is into force, the profits realised by branches of foreign companies are deemed distributed in respect of each fiscal year to the persons who do not have their tax residence in Chad and so are subject to withholding tax at the rate of 20%.
Withholding tax on income of non-residents is 25%, applying to income of any legal or natural person who is not resident in the CEMAC area (i.e. Cameroon, Central African Republic, Chad, Gabon, Equatorial Guinea, Republic of Congo). The income of companies whose tax residence is in the CEMAC area is subject to 7,5% WHT.
|Chad||Sub-Saharan Africa||United States||Germany|
|Number of Payments of Taxes per Year||54.0||36.6||10.6||9.0|
|Time Taken For Administrative Formalities (Hours)||834.0||284.8||175.0||218.0|
|Total Share of Taxes (% of Profit)||63.5||47.3||36.6||48.8|
Source: Doing Business - Latest available data.
|Personal income tax (work incomes)||Progressive rates from 0% to 30%|
|From XAF 0 to XAF 800,000||0%|
|From XAF 800,001 to XAF 2,500,000||10%|
|From XAF 2,500,001 to XAF 7,500,000||20%|
|Above XAF 7,500,000||30%|
|Capital gains, dividends and income from shares||20%|
|Rental incomes||15% for residents
20% for non-residents
|New Year's Day||1 Jan|
|Easter Monday||22 Apr|
|Labour Day||1 May|
|Aïd el-Fitr||4 Jun|
|Independence Day||11 Aug|
|Aïd el-Kebir||11 Aug|
|Independence Day Holiday||12 Aug|
|Aïd el-Kebir Holiday||12 Aug|
|All Saints' Day||01 Nov|
|Prophet Muhammad's Birthday||09 Nov|
|Republic Day||28 Nov|
|Freedom and Democracy Day||1 Dec|
|Freedom and Democracy Holiday||2 Dec|
|Christmas Day||25 Dec|
|Aïd el-Fitr and Aïd el-Kebir||May vary according to lunar calendar|
|Ramadan||During Ramadan working hours are reduced|
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Latest Update: September 2023