Republic of Chad
Others Significant Taxes
Business license tax(Patente)
Any physical person or corporate body carrying on a trade, industry, or profession in Chad shall be liable, unless activity type is exempted.
- For a new company, the determined duty is calculated based on the projected turnover estimated by the taxpayer as compared to similar activities or those achieved during the first 12 months of activity.
- The business license tax is due 31 of march of the tax year.
- A specific business license tax exist for transportation activity.
Base and General rate: Turnover of year N-2 at of 0.5% rate
Registration and Stamp duties
Most of contractual obligations, deeds, proceedings, mutations, are subjected to fix, proportional, progressive registration, and stamp duties.
They are due within 15 days to 3 months from date of signature, or act is realized.
Table below shows some of the most important Transactions Rate Business sales 10% Real estate unlimited lease 10% UnBuilt Real estate, sales, transfer 10% Lease Rights transfer(Immovables - Movables) 10% Movables unlimited lease 6% Movables purchasing and selling 6% Verbal Lease 5% Built Real estate, sales, transfer 5% Fusion, Capital Increase with retained earnings 5% Sales of shares 3% Limited lease 3% Movables limited lease 3%
Others Withholding taxes
Some transactions are subjected to tax retention at source.
Table below gives rates of the major ones. Income category Rate (%) Resident Nonresident Dividends 20 20 Interest 20 25 Management and professional fees, training fees, royalties and performance fees 20 25 Rental of immovable property 15 20 Use of other property 15 20 Telecommunication service fees 0 25 Import Purchasing or selling wholesale or retail goods (some restrictions exist) 4 4 - Public procurement contracts financed from outside of the country 12,5 12,5 - Income from petroleum projects 12,5 12,5
Last Update: November 27, 2023
