Corporate Income Tax in Chad

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Who this applies to

Chad companies and other profit-making legal persons within CGI articles 129–130. First check exclusions and exemptions in article 132, the special single-natural-person shareholder treatment in article 5(III)(3), and any oil/mining convention. This is an ordinary company profit and minimum-tax working paper for 2026, not a petroleum, mining, banking-provision or investment-incentive return. CGI arts 5, 129–134; LF2026 art 1.

Companies whose seat or effective management is in Chad, foreign permanent establishments and complete commercial cycles require article 142's territorial analysis. The domestic construction/assembly/supervision threshold is more than six months; services including consulting use more than 183 days in any twelve months, subject to the applicable convention. Do not import a general worldwide corporate base: article 134 principally taxes profits of enterprises operated in Chad plus profits allocated to Chad by treaty. CGI arts 134, 142.

Rates, bands and thresholds

Tax year: 2026. Currency: XAF/FCFA. Do not use the older Guide's 35% IS or 1.5% minimum-tax figures.

Rule and conditions	Figure	Official source
Ordinary company taxable profit	30%	CGI art 143
Industrial and energy enterprises, subject to qualifying activity	25%	CGI art 144
Taxable profit computation	Disregard fraction below 20,000 before rate	CGI art 143
Minimum tax for real/RSI businesses and article 130 entities, unless exempt or convention displaces it	2% of turnover excluding tax, including accessory/miscellaneous proceeds	CGI arts 149–152
Normal regime turnover excluding tax	At least 500 million	CGI art 229, LF art 30
RSI categories	100 million to below 500 million; also 50 million to below 100 million	CGI art 229, LF art 30
Ordinary loss carryforward	Through third following accounting year	CGI art 134(II)
Specified small movable assets/tools	Immediate deduction up to 250,000	CGI art 26(VII)
Cash-paid expense disallowance	At least 500,000	CGI art 26(XXXVIII)

IGL is for qualifying natural persons, not companies. Legal persons below the stated RSI boundary need regime confirmation; do not invent a company flat-tax regime. VAT entitlement and monthly/quarterly conflicts are separately addressed in the VAT Guide and Sources holds. CGI arts 37–38, 229; LF art 30.

The base

1. Reconcile accounting profit to the net-assets bridge, excluding new capital contributions and adding distributions/withdrawals. Include disposal results. Stocks use the lower of cost and closing market value; work in progress uses cost. Article 134 imports the business-profit rules, notably articles 25–26 and 41. CGI arts 25, 134.
2. Deduct an expense only if all article 26(II) conditions hold: it reduces net assets, serves the business, is recorded and supported, belongs to the incurred year and is not excluded by law. Add back IS/IRPP itself, and cash-paid expenses at or above the table's threshold. CGI arts 26, 140.
3. Keep depreciation separate from purchases: actual accounts, useful life, first use and first-year prorating control; major repairs adding value or life are capitalised. Ministerial maximum-rate schedules were not acquired, so do not invent depreciation rates. The small-tools rule is restricted to the movable assets/tools in article 26(VII). CGI art 26(III),(VII).
4. Restaurant/reception/hotel deductions and supported gifts/liberalities each have their own 0.5% turnover-excluding-tax cap; exceptional approved solidarity gifts follow their separate rule. Head-office expenses require actual documented services and, subject to treaty and statutory exceptions, the 10% limit on taxable profit before their deduction. Loss-year treatment uses the last non-prescribed profitable year's limit, otherwise disallowance/distribution rules apply. Attach the allocation schedule. CGI art 26(XX–XXIII),(XXIX), art 1000(V).
5. Shareholder interest requires article 139: central-bank advance rate plus two percentage points; for controlling/directing shareholders the relevant advanced sums are limited to half share capital. Obtain the actual applicable BEAC rate rather than using a fixed remembered percentage. Cross-border deductions also require transfer-pricing and withholding checks. CGI arts 139–140.
6. Apply usable ordinary losses within the third following year. Keep deferred depreciation separate. Floor the remaining nonnegative taxable profit to 20,000 units, then apply the qualifying ordinary or industrial/energy rate. CGI arts 134, 143–144.
7. Compute the minimum tax on the correct turnover base, including accessory receipts, applying the article 150 exemptions and convention provisions first. Compare annual minimum with annual IS: credit the minimum against IS; if minimum equals/exceeds IS, it is final. Reconcile payments and eligible advances separately. Do not add minimum and IS as two full annual taxes. Article 152 references a floor not quantified in article 151; no monetary minimum is supplied here. CGI arts 149–152.

Deadlines and filing

1. Confirm NIF, assigned DGI office, regime, year-end and authorised filer. Article 996 now requires electronic tax declarations and transactions through e-Tax. Before filing, arrange validation of RSI/real-regime accounts by an expert-comptable approved within CEMAC under article1004(I); if unavailable, keep filing on hold. Build the DSF and supporting accounts: balance sheet, result account, annex and financial-resources statement, with article 1000 schedules for rents, withholding, records/accountant location, head-office allocations and changes. Temporary exemption does not cancel reporting. CGI arts 999–1000; LF art 37, new CGI996.
2. Article 1008(IV–V) requires annual results within four months of closing: 30 April for a calendar year. Article 844 puts ordinary IS balance payment in the month after that deadline, 31 May for that calendar close. Article 1008's no-year-close and authorised-extension provisions require separate checking; the ordinary date is not an automatic grace period. CGI arts 844, 1008.
3. Article 842 specifies minimum-tax payments before the 15th following the month for normal real, and by the 15th following the quarter for RSI. Articles 151–152 also contain monthly wording: record the assigned regime and obtain an office resolution before relying on a disputed quarterly schedule. Do not silently choose the least frequent period. CGI arts 151–152, 842.
4. Article 843 lists IS advances on 15 May, 15 August and 15 November for calendar closes, or the 15th of the fifth/eighth/eleventh month after other closes, each one third of its defined positive balance. Its cross-referenced arrêté defining that balance was not acquired. Obtain it before calculating advances; do not substitute turnover tax or last year's gross IS without support. CGI art 843.
5. Enter the supported DSF/declaration in e-Tax, reconcile its assessment with the working paper, pay through the assigned route and save submission acknowledgement and payment receipt. Current portal URL, boxes, upload schema and payment-reference screens have not been acquired, so this is a preparation sequence rather than a completed filing procedure.

Penalties and interest

New article 996 provides a 5% monthly penalty for failure to make required electronic declarations, in addition to other applicable sanctions. Article 1060 states an annual IS late-return fine of 1,500,000 for filing from 15 to 31 May and 750,000 for each further month or part from 1 June; this does not authorise late April filing. Article 1041 provides 1.5% per month or part, capped at 50%, for its specified late payments. Office assessment under article 1045 adds 100%, 150% on repeat, plus its interest; article 1044 addresses recovery interest on a different basis. Classify the actual breach before calculating, rather than adding every penalty by default. LF art 37; CGI arts 1041, 1044–1045, 1060.

Cross-border points

Related-party foreign transactions route to transfer pricing: deductions need substance, arm's-length support and applicable documentation. Foreign head-office fee limits do not replace article 41's profit-transfer adjustment. Dividends, interest, registered bonds, royalties and services require their own recipient, treaty and collection analysis: this Guide's old blanket rates are withdrawn from the operative calculation. LF2026 amends CGI articles 77, 82, 84 and 118 to 15% in their defined cases; overlapping foreign-service provisions still conflict and are held rather than generalised. CGI arts 26, 41, 1000; LF arts 9–14.

Two worked examples that recompute

Profit tax exceeds minimum

Ordinary company, no exemption: established taxable profit 20,039,000, annual qualifying turnover 200,000,000. Floor profit to 20,020,000. IS is 6,006,000 and minimum is 4,000,000. Annual liability is 6,006,000; if that minimum was paid, the remaining amount before other credits is 2,006,000.

name: Ordinary company profit versus minimum
inputs:
  profit: 20039000
  turnover: 200000000
steps:
  rounded_profit: floor(profit / 20000) * 20000
  profit_tax: rounded_profit * 0.30
  minimum: turnover * 0.02
  liability: max(profit_tax, minimum)
  after_minimum_paid: max(0, liability - minimum)
expected:
  rounded_profit: 20020000
  liability: 6006000
  after_minimum_paid: 2006000

Industrial rate does not switch off minimum

A documented industrial enterprise has taxable profit 10,015,000 and turnover 300,000,000, with no exemption. The qualifying 25% rate gives 2,500,000 after rounding. The 6,000,000 turnover minimum controls. Applying the ordinary rate instead would give 3,000,000, still below minimum: the classification changes the profit limb but not this year's final liability. It is a classification check, not a free rate election.

name: Industrial classification and controlling minimum
inputs:
  profit: 10015000
  turnover: 300000000
steps:
  rounded_profit: floor(profit / 20000) * 20000
  industrial_tax: rounded_profit * 0.25
  ordinary_comparison: rounded_profit * 0.30
  minimum: turnover * 0.02
  liability: max(industrial_tax, minimum)
expected:
  industrial_tax: 2500000
  ordinary_comparison: 3000000
  liability: 6000000

Ask the client first

• What entity/shareholder form, activity, Chad operations and convention or exemption apply?
• What turnover, accessory proceeds, year-end, DGI regime and past returns establish the filing basis?
• What accounts, asset schedules, actual expense support, payment modes and loss vintages exist?
• What foreign/related-party payments, shareholder loans and head-office allocations occurred?
• What minimum payments, IS advances, withholding certificates and assessments already exist?

Sources

Primary source	Read on	Actual reading
Official CGI2025, archived ministry PDF captured 2025-07-20	2026-11-01	Source researcher read arts 5, 25–26, 37–41, 129–152, 842–844, 999–1008, 1041–1045, 1060 and neighbours; exact rows C01–C23/X01–X07 in the continuation matrix. Relevant 2026 changes reconciled; not a whole-code current-law opinion
Enacted LF2026	2026-11-01	Arts 1, 7, 9–14, 30, 37; original/new clauses for financial provisions, capital withholding, regime and e-Tax

Not yet confirmed: current depreciation maxima; sub-50million legal-person regime; minimum-tax monetary floor and conflict in period wording; article843 implementing arrêté/advance base; complete live DSF/e-Tax field/upload/payment procedure; special oil/mining, banking, investment and exempt-entity computations; recipient/treaty-specific dividend, overseas-interest, registered-bond, CEMAC-service and petroleum-royalty withholding, including conflicting CGI26 foreign-service rates. These keep IT-CORP partial. Earlier secondary-source35%,1.5%,50/500million forfait claims are replaced or held explicitly in the predecessor map. For independent AI source review and its limits, see the country README. No accountant attestation.