Individual - Residence

Last reviewed - 28 February 2024

A natural person is considered a resident in Chad for PIT purposes when it can be determined that the person:

  • has at one's disposal a dwelling place in Chad, as an owner, an usufructuary, or a tenant, for a minimum period of one year,
  • lives in Chad for more than 183 days, or
  • has a centre of economic interests in Chad.