Republic of Chad
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.
Last Update: July 21st 2022