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CHAD

Summary of the taxes applicable in Chad

the Book of Tax Procedures  from Decree No. 54. / PR / 2003 of 3. December 2003 ; 
Law No. 2. / PR / 1999 establishing the value added tax (VAT) ; 
Law No. 11-200. of 7 June 200. on the Financial and Fiscal Regime of regional and local authorities ; 
Mining and oil taxes ; 
investment incentives ; 
CEMAC tax treaty, etc. 

Table 1 : Tax on craft, industrial and commercial profits

 

Taxes on business profits (BIC)

 

Taxable persons

Taxable individuals are sont:

individual operators

associates or members of partnerships, joint ventures or GIE when said corporations have not opted for the corporate tax

Taxable products

The profits made by individuals from the exercise of a commercial, industrial or craft profession

Rate

BIC are taxed differently depending on the amount of global annual turnover of the company

 

Table 2 : Tax on agricultural income

 

Tax on agricultural income

 

Taxable persons

  • Planters
  • Farmers
  • Breeders
  • Fishermen
  • Forestry operators

 

Rate

The rate is only valid for a single operation :

Bovine              : 1000 FCFA per head

Sheep               : 150 FCFA per head  

Camel         : 1500 FCFA per head

Horse             : 2500 FCFA per head

Donkey                   : 100 FCFA per head

Raw skins   : 100 FCFA per kilogram



 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Table 3 :Corporate tax

 

Corporate taxes

Taxable persons

Are liable whatever their purpose :

  • Public Limited Companies
  • Limited stock partnerships
  • Limited liability companies
  • Cooperative societies and associations and public institutions and state agencies enjoying financial autonomy
  • Towns organizations or other legal persons carrying on a business or profit-making activities
  • Civil or real estate companies, whatever their form or indulging in industrial, agricultural, commercial, trade, forestry or mining
  • The partnerships and joint ventures that opt for their liability to corporation tax
  • Limited partnerships, financial unions, ship co-owners companies for the share of profits for the rights of sponsors and those of owners other than unlimitedly liable
  • Insurance and reinsurance companies, including mutual-type
  • State companies
  • Legal persons domiciled abroad, when they have property income in Chad subject to conventions
  • All other communities engaged in a business or profit-making operations

Exemption

Are exempt from corporation tax

  • Consumer cooperatives that simply group the orders of their members and to distribute them foodstuffs and goods ordered by them
  • Agricultural unions and supply and purchasing cooperatives of a rural nature
  • Agricultural cooperatives and associations that process and sell the products of the farms of their members
  • Public affordable housing offices mutual agricultural credit banks
  • Les caisses de crédit agricole mutuel
  • Companies and unions of fraternal benefit societies for works governed by the Law of 01.04.1898
  • FIR, currently called ONASA
  • Cooperative education societies, called "education mutuals" »
  • Public institutions for their estate transactions and land sales
  • Associations engaged in educational or vocational training when profits are devoted to the functioning of such institutions or to social work
  • The benefits of a new company based in Chad or the exercise of a new work by an installed enterprise, or a substantial expansion already exercised activity

Rate

40%

 



 

Table 4 : TValue Added Tax

 

 

 

Value Added Tax

 

Taxable persons

  • Producers
  • Wholesale traders
  • Service providers
  • Importers

Taxable transactions

  • Deliveries to oneself of goods and services
  • Imports of goods and services
  • Services
  • Commercial subsidies
  • Discounts on loans and write-offs
  • Distribution of petroleum products

 

Rate

18% for taxable transactions

0% for international export and transportation

 

Table 5 : Contribution of business licensing tax

 

 

 

Contribution of business licensing tax

 

Taxable persons

Any natural or legal person who exercises in Chad a trade, industry, or a non salaried profession is liable to the contribution of patents

Rate

The contribution of patents consists of :

Of a duty based on the turnover ;

Of a tax on the rental value of business premises used ;

Additional taxes for the benefit of organizations (CNPS, Chamber of Commerce, ONASA)

Television licence fee

 

 

Table 5 : Contribution of licenses

 

Contribution of licenses

 

Taxable persons

Any natural or legal person engaged in the wholesale, retail, either to eat in or take-out, of alcoholic or fermented beverages and having obtained an administrative authorization called "license" in accordance with laws and regulations in effect.

 

Rate

The rights of the contribution of licenses are established according to a tariff divided into seven classes, given the importance of the establishment

It varies between 2,000 and 165,000 F CFA