- Top income tax rate 35 30
- Capital gains tax rate none 20
- Brackets updated
refreshed rates, brackets, WHT, CNPS, DGI URL, treaty count and 2026 law notes (https://taxsummaries.pwc.com/chad/individual/taxes-on-personal-income, https://dgi.td/)
Top income tax
30.0%
Worldwide system
Corporate tax
35.0%
VAT
18.0%
standard rate
Tax residency
183 days
5 tax treaties
Chad tax profile
Data year: 2026
- Tax system
- Worldwide Residents are subject to personal income tax on worldwide income; non-residents are taxed on Chad-source income. Corporate income tax applies at 35% to profits from activities carried on in Chad (foreign-source profits are outside the CIT base). Chad is a CEMAC member; VAT is generally 18% with a 9% reduced rate on certain local products.
- Top PIT rate
- 30.0%
- Corporate tax rate
- 35.0%
- VAT
- 18.0%
- Capital gains tax
- 20.0% Capital gains on movable property are taxed at a proportional 20% rate (with withholding). Rental income is taxed at 15% for residents and 20% for non-residents. Dividend and securities income may be subject to proportional rates of 5%, 10% or 20% depending on the instrument and residence.
- Social security (employee)
- 3.5%
- Social security (employer)
- 16.5%
- Social security cap (annual)
- XAF 6,000,000
- Dividend withholding
- 20.0%
- Interest withholding
- 25.0%
- Royalty withholding
- 25.0%
- Treaty count
- 5
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| XAF 0 | XAF 800,000 | 0.0% |
| XAF 800,001 | XAF 6,000,000 | 10.5% |
| XAF 6,000,001 | XAF 7,500,000 | 15.0% |
| XAF 7,500,001 | XAF 9,000,000 | 20.0% |
| XAF 9,000,001 | XAF 12,000,000 | 25.0% |
| XAF 12,000,001 | and above | 30.0% |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| XAF 0 | XAF 6,000,000 | 3.5% |
Tax flags
Digital Services Tax
Tax residency
- Days threshold
- 183 days
- Residency rules
- An individual is resident for PIT if they have a dwelling in Chad as owner, usufructuary or tenant for at least one year, stay in Chad more than 183 days, or have their centre of economic interests in Chad.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- 15th day of month following salary payment
Sources
- Direction Generale des Impots (Chad) (accessed Oct 9, 2026) National tax authority; eTAX platform for registration, filing and payment
- PwC Worldwide Tax Summaries — Chad (individual PIT) (accessed Oct 9, 2026) Work-income IRPP brackets, capital income rates, worldwide resident scope
- PwC Worldwide Tax Summaries — Chad (corporate income) (accessed Oct 9, 2026) CIT 35%, minimum tax 1.5% of turnover, territorial profit base
- PwC Worldwide Tax Summaries — Chad (withholding) (accessed Oct 9, 2026) Dividend, interest, royalty and non-resident WHT; CEMAC coordination
- PwC Worldwide Tax Summaries — Chad (other taxes) (accessed Oct 9, 2026) VAT 18%, CNPS social security rates and monthly caps
- PwC Worldwide Tax Summaries — Chad (residence) (accessed Oct 9, 2026) 183-day and dwelling-place tests for PIT residence
- PwC Worldwide Tax Summaries — Chad (tax treaties) (accessed Oct 9, 2026) CEMAC double-taxation coordination with five partner states
- KPMG Tax News Flash — Chad Finance Law 2026 (accessed Oct 9, 2026) Separate taxation of income categories, lower capital/rental WHT, VAT on digital services