Chad

Middle Africa · TD · 3 treaties

Tax profile

Common questions

What are the main tax rates in Chad?

Chad has a top personal income tax rate of 30% and a corporate tax rate of 35%. The standard VAT is 18%, and the dividend withholding tax is 20%.

How long does it take to become a tax resident in Chad?

To establish tax residency in Chad, an individual must be present in the country for 183 days.

Does Chad have a territorial tax system?

Yes, Chad utilizes a territorial tax system.

What makes you a tax resident — and how hard it is to stop being one.

• having at one's disposal a dwelling place in Chad as owner, usufructuary or tenant for a minimum period of one year
• living in Chad for more than 183 days in the relevant year
• having the centre of economic interests in Chad

Tax residency is based on physical presence, a qualifying dwelling, or centre of economic interests, so in practice it can usually be ended by leaving Chad, giving up a long‑term home there, and shifting economic ties.

Source: PwC summary of Chadian tax law, quoting domestic rules

Tax treaty network (3)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.