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.
The taxable income is made up of work incomes and capital incomes.
The work incomes (salaries, wages, benefits, emoluments and life annuities, industrial and commercial incomes, agricultural incomes, non-commercial incomes and remuneration of main managers of limited liability companies and limited partnerships and other similar income) are taxed according to the following progressive rates, after deduction of non-taxable allowances (transport, representative fees, social security contributions at rate of 3.5%, etc.):
|Work incomes (XAF*)||Rates (%)|
|0 to 800,000||0|
|800,001 to 2,500,000||10|
|2,500,001 to 7,500,000||20|
* Franc de la Coopération financière en Afrique (Central African CFA) (XAF).
Kindly note that the above basis is an annual one.
The capital incomes are taxed at proportional rates as follows:
|Capital income||Rates (%)|
|Receivables, deposits and suretyship incomes||25/5|
|Rental incomes (for residents)||15|
|Rental incomes (for non-residents)||20|
|Dividends, incomes from shares||20/10/5|
Taxation is calculated by using a progressive or a proportional rate in consideration of the revenues of the taxpayer.
There is an annual calculation for the total income of the taxpayer. However, some categories of incomes may lead to withholding taxes (WHTs) during the year.