Tax in Chad

Who is the tax authority and where do filings live?

Chad's Direction Generale des Services des Impots (DGSI) under the Ministry of Finance and Budget administers Chad's tax system [SC1]. Substantive law: Code General des Impots (CGI), Code des Hydrocarbures, CEMAC tax directives, OHADA framework, and successive Loi de Finances amendments. Chad is a CEMAC, OHADA, and AfCFTA member.

What is the tax year and when are returns due?

Individual tax year is the calendar year. IRPP withheld monthly. Corporate annual returns due 30 April for prior fiscal year [SC1]. TVA monthly returns. Provisional CIT through quarterly acomptes regime.

Who is a Chadian tax resident?

Under CGI, an individual is tax resident if (a) habitual residence in Chad, (b) physically present 183+ days, OR (c) Chad-source professional activity [SC2]. Residents taxed on worldwide income.

What are the personal income tax rates?

Progressive IRPP brackets: 0 percent up to XAF 800,000 annually; ascending rates 10/15/20/25/30 percent ascending [SC1]. Top 30 percent above XAF 13,500,000 annually. Personal allowance applies. Self-employment under separate framework.

How does Chad's corporate tax work?

IS 35 percent flat for resident companies [SC2]. Petroleum sector: 40 percent IS + PSC framework + state-stake provisions. Traders' regime: 60 percent for selected import-export categories. Withholding on dividends to non-residents 20 percent. Pillar Two not transposed. Tax losses 5 years.

What about VAT?

TVA 18 percent under CEMAC directive harmonisation [SC3]. Zero-rated on exports.

How are cryptoassets taxed?

CEMAC central bank (BEAC) advisory: cryptoassets restricted [SC2]. Where declared, gains under existing income-tax categories.

What is the treaty network and what are the audit triggers?

Chad has approximately 4 active double tax treaties [SC4]. CEMAC Multilateral Tax Convention. MLI not yet ratified. Standard SOL 5 years; extended for fraud or for petroleum-sector matters.

What are the common penalties and pitfalls for foreigners?

Penalty framework: late filings, failure to file, incorrect declarations [SC5]. Common pitfalls: (1) petroleum-sector elevated framework with 40 percent IS + PSC + state-stake provisions critical given Doba Basin concentration; (2) traders' regime 60 percent for selected import-export categories; (3) post-2021 governance-transition context affecting tax administration; (4) CEMAC framework with monetary union (XAF) and tax-directive harmonisation; (5) Pillar Two not transposed; (6) very limited treaty network (4 DTCs); (7) MLI not yet ratified; (8) francophone tradition with OHADA framework; (9) Loi de Finances annual amendments; (10) AfCFTA member; (11) Sahel-region geopolitical-context affecting cross-border flows; (12) BCEAO/BEAC framework on exchange-controls.