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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Every figure is drawn from this Tax Guide and cited to its source.
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)
Other Chad computations in the OpenAccountants Tax Library.
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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