All enterprises exploited in Chad are liable to corporate tax. The following enterprises are deemed exploited in Chad:
- Enterprises and other entities resident in Chad (i.e. whose registered office or place of effective management is located in Chad).
- Enterprises or other non-resident entities with a permanent establishment (PE) in Chad, subject to the provisions of double tax treaty (DTT).
Registered entities (i.e. companies, branches, and subsidiaries) conducting economic activities in Chad are liable to pay corporate tax. Specifically:
- Limited companies.
- Limited partnerships with shares.
- Limited liability companies.
- Cooperative societies and their unions.
- Public institutions.
- Agencies of the state with financial autonomy.
- Municipal bodies and any other legal entities engaged in an operation for gain.
- Real estate companies, regardless of their form.
- Civil companies carrying out commercial or agricultural activities.
- Limited partnerships, on the share of profits relating to the rights of sponsors, including financial syndicates.
- Co-owners of shipping companies, on the share of profits relating to the rights of sponsors of associated co-owners, other than those with unlimited liability or whose names and addresses are not listed with the tax administration.
- Travel agencies.
Permanent establishment (PE)
The expression 'permanent establishment' means a fixed place of business through which the company exercises all or part of its activity.
The following constitute a PE:
- A place of management or operation.
- A branch.
- A sales store.
- A warehouse.
- A desk.
- A factory.
- A workshop.
- A mine, quarry, or other place of extraction of natural resources.
- A construction or assembly site, or surveillance activities carried out there, when this construction site, this project, or these activities have a duration of more than six months.
- The provision of services, including consultancy services by a company acting through employees or other persons hired by the company to this purpose, but only if the activities of this nature continue for the same project or a related project in the territory of the state for one or more periods representing a total of more than 183 days within any period of 12 months.