An individual with residence in Chad is subject to personal income tax (PIT) on worldwide income. A non-resident individual in Chad is subject to PIT on the income stemming from activities in Chad.
PIT is calculated in consideration of the family status of the taxpayer through a tax portions system. The taxable income is divided by the number of tax portions granted to the taxpayer. An unmarried person is granted one portion, a married couple is granted two portions, and each dependent child is granted an additional half portion, up to five portions.
Personal income tax rates
PIT in Chad is calculated on a progressive basis according to a schedule provided by the General Tax Code. For each tax bracket, the tax rate is applied to the corresponding part of the taxable income (after division by the appropriate number of tax portions), as shown in the following table.
|Annual income over (XAF)
||Not over (XAF)
||Tax rate (%)
Local income taxes
There are no local taxes on personal income in Chad.