Chad

Individual - Deductions

Last reviewed - 25 August 2022

Employment expenses

The following expenses are deductible from employment income for Chad PIT purposes:

  • Certain payments made by the employer for pension and retirement purposes, limited to 2% of the employee's gross salary.
  • The employee's social security contributions (see the Other taxes section for more information).

Business deductions

Expenses related to industrial, agricultural, and other commercial income are combined with the other deductions in order to determine the annual amount of PIT.

Losses

Losses arising from the normal business activities of an individual are deductible and may be carried forward for up to three years.

Carryback of losses is not permitted.