The tax base includes the gross amount of salaries, premiums, related sums, and benefits in kind paid to all employees (permanent and temporary).
The rate is 1.2%.
The filing deadline is the 15th day of the month following the month of payment of salaries and the payment of the due tax is at latest the month end following this filing.
The penalties are as follows:
- For late filing: the interest delay is 1.5% up to 50% per month determined on the principal amount of the due tax.
- For late payment: the interest delay is 2% per month determined on the principal amount of the due tax.
The fixed tax is related to permanent employees of a company. The tax base includes the gross amount of wages, salaries, various allowances, pensions, allocations, and bonuses paid during the calendar year concerned, without any need to distinguish between the periods to which they relate; it also includes benefits in kind.
The rate is 7.5%.
The filing deadline is at latest the 15th day of the month following the month of payment of the salaries and the payment of the due tax is at latest the month end following this filing.
The penalties are as follows:
- For the late filing: the interest delay is 1.5% up to 50% per month determined on the principal amount of the due tax.
- For the late payment: the interest delay is 2% per month determined on the principal amount of the due tax.
Rural Intervention Fund (FIR)
The FIR is a fixed tax of XAF 40 per employee per month to be withheld on the salary.
The payment and the depositing of the corresponding tax return have to be performed prior to the month end following the month of payment of the salaries.
Social security contributions
Social security contributions in Chad are due both by the employer and the employee. Employer contributions are 16.5% of the gross salary limited to XAF 500,000 per month (XAF 82,500 upper limit). Employee contributions are 3.5% of the gross salary limited to XAF 500,000 per month (XAF 17,500 upper limit). The social security contributions due by the employee are deductible from taxable income and are withheld by the employer on a monthly basis.
The table below summarises the items and applicable rates.
|Type||Rate (%)||Basic ceiling of contribution (XAF)||Ceiling of contribution (XAF)|
|Contributions related to family and maternity benefits||7.5||500,000||37,500|
|Contributions related to occupational accidents and professional diseases||4.0||500,000||20,000|
|Contributions related to insurance and pension for old age, incapacity, and death||5.0||500,000||25,000|
Social security contribution rate for self-employed
The social security contribution rate for self-employed individuals in Chad is the same as stated above, as the individual is both the employer and the employee.
The standard value-added tax (VAT) rate in Chad is 18% applicable on all taxable operations and 0% applicable on exports and their related international transportations.
The VAT law provides a list of transactions exempted from VAT that includes the following:
- Sales of products that are directly made by farmers, cattle farmers, or fishermen to consumers, farming, and fishing operations.
- Imports operations and sales of newspapers and periodicals, other than the advertising revenues.
There are no specific rules relating to refunds to non-residents.
Net wealth/worth taxes
There are no net wealth/worth taxes in Chad.
Inheritance, estate, and gift taxes
There are no inheritance, estate, or gift taxes in Chad.
The person occupying a building (owner or tenant) has to pay the following amount as accommodation tax:
|Type of construction||N’Djamena (XAF)||Elsewhere (XAF)|
|For constructions in local material||3,000||1,500|
|For hard or semi-hard constructions||10,000||5,000|
|For R+ hard constructions||10,000 and a supplement of 10,000 per level||5,000 and a supplement of 5,000 per level|
Tax for persons occupying undeveloped lands
There is an annual tax on the undeveloped land of any kind, excluding those granted provisionally.
The tax is payable by the owner, grantee, or holder of surface rights on 1 January of the year of taxation, at the rate of 21% in N’Djamena and 20% in the other council areas.
Property tax for building owners
The tax is payable at the rate of 10% by owners of property in N’Djamena and 8% for owners of property in the other towns or municipalities.
There are no luxury taxes in Chad.