Republic of Chad
Investment Incentives
Specific investment incentive exist in general tax code, and more detailed in the investment code.
Upon application. When granted:
- Investment incentives concern specific sectors; namely industry, mining, agriculture, and forestry.
- Newly registered companies in their 5 first calendar year are exempt from paying business tax
- Capital Gains exoneration if reinvested.
- Minimum investment eligible amount should be 60.000.000 XAF
- 40% Deduction from taxation basis on CIT and PIT
- 50% reduction of registration duties for company creation, capital increase, fusion, sale of shares
- Exoneration of minimum tax and CIT under some conditions depending on the location, the nature, and the amount of investment.
With new finance law for fiscal year 2023
- New tax incentives for investments at least 100 million Central African CFA francs (XAF) in the inland regions.
- Establishment of a system of tax reduction for an investment at least XAF 250 million in some sectors (industry, tourism, energy, water, information and communication technologies, sports, transport).
Last Update: November 27, 2023
