Source-cited draft: corporate income tax for Chad (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Corporate income tax (Impôt sur les Sociétés)
Companies pay Impôt sur les Sociétés (IS) on net taxable profits sourced in Chad, subject to a turnover-based minimum tax. The figures below are a source-cited draft for 2025.
Standard corporate tax rate
35Code Général des Impôts (Chad) — Impôt sur les sociétés (https://taxsummaries.pwc.com/chad/corporate/taxes-on-corporate-income)
Minimum tax (Impôt Minimum Forfaitaire)
1.5% of annual turnover, payable if it exceeds the IS otherwise dueCode Général des Impôts (Chad) — Impôt Minimum Forfaitaire (https://taxsummaries.pwc.com/chad/corporate/taxes-on-corporate-income)
Tax base
Net taxable profit after deduction of all charges directly entailed by activities taxable in Chad; foreign-source income is excludedCode Général des Impôts (Chad) — IS income determination (https://taxsummaries.pwc.com/chad/corporate/taxes-on-corporate-income)
Flat-tax (forfait) regime threshold
Turnover not exceeding XAF 50,000,000Code Général des Impôts (Chad) — tax regimes (https://taxsummaries.pwc.com/chad/corporate/taxes-on-corporate-income)
Simplified regime threshold
Turnover between XAF 50,000,000 and XAF 500,000,000Code Général des Impôts (Chad) — tax regimes (https://taxsummaries.pwc.com/chad/corporate/taxes-on-corporate-income)
Normal regime threshold
Turnover exceeding XAF 500,000,000Code Général des Impôts (Chad) — tax regimes (https://taxsummaries.pwc.com/chad/corporate/taxes-on-corporate-income)
Withholding tax on dividends
20% (residents and non-residents)Code Général des Impôts (Chad) — withholding taxes (https://taxsummaries.pwc.com/chad/corporate/withholding-taxes)
Withholding tax on interest (non-resident, outside CEMAC)
25Code Général des Impôts (Chad) — withholding taxes (https://taxsummaries.pwc.com/chad/corporate/withholding-taxes)
Withholding tax on registered-bond interest
20Code Général des Impôts (Chad) — withholding taxes (https://taxsummaries.pwc.com/chad/corporate/withholding-taxes)
Withholding tax on service fees (non-resident, general)
25Code Général des Impôts (Chad) — withholding taxes (https://taxsummaries.pwc.com/chad/corporate/withholding-taxes)
Withholding tax on service fees (CEMAC companies)
7.5Code Général des Impôts (Chad) — withholding taxes (https://taxsummaries.pwc.com/chad/corporate/withholding-taxes)
Withholding tax on royalties (non-resident, petroleum projects)
12.5Code Général des Impôts (Chad) — withholding taxes (https://taxsummaries.pwc.com/chad/corporate/withholding-taxes)
Annual IS return / financial statements deadline
On or before 30 April following the financial year-end (approx — confirm exact statutory date)Code Général des Impôts (Chad) — Tax administration (https://taxsummaries.pwc.com/chad/corporate/tax-administration)
Payment cadence (normal & simplified regimes)
Tax (including minimum tax) is declared and paid monthlyCode Général des Impôts (Chad) — Tax administration (https://taxsummaries.pwc.com/chad/corporate/taxes-on-corporate-income)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Chad computations in the OpenAccountants Tax Library.