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 |
|
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 :
|
Exemption |
Are exempt from corporation tax
|
Rate |
40% |
Table 4 : TValue Added Tax
|
Value Added Tax
|
---|---|
Taxable persons |
|
Taxable transactions |
|
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
|
SEE ALSO (in French): The Common External Tariff of CEMAC - Chad, Local Taxes and VAT in Chad