Others Significant Taxes

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: July 31st 2021

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