Chad Personal Income Tax

Personal income tax (IRPP) rates and bands

• IRPP band — XAF 0 to 800,000 — 0% % (Code Général des Impôts (Chad) — IRPP scale)
• Tax-free threshold — XAF 800,000 of annual work income XAF (Code Général des Impôts (Chad) — IRPP scale)
• IRPP band — XAF 800,001 to 6,000,000 — 10.5% % (Code Général des Impôts (Chad) — IRPP scale)
• IRPP band — XAF 6,000,001 to 7,500,000 — 15% % (Code Général des Impôts (Chad) — IRPP scale)
• IRPP band — XAF 7,500,001 to 9,000,000 — 20% % (Code Général des Impôts (Chad) — IRPP scale)
• IRPP band — XAF 9,000,001 to 12,000,000 — 25% % (Code Général des Impôts (Chad) — IRPP scale)
• IRPP band — above XAF 12,000,000 — 30% % (Code Général des Impôts (Chad) — IRPP scale)
• Deductible employee social-security contribution — 3.5% of salary is deductible before applying the IRPP scale % (Code Général des Impôts (Chad) — IRPP income determination)
• Other non-taxable allowances — Transport allowance and representation/expense allowances are excluded from taxable work income (approx — confirm caps per allowance) (Code Général des Impôts (Chad) — IRPP income determination)
• Resident taxable income — Worldwide work and capital income (Code Général des Impôts (Chad) — IRPP)
• Non-resident taxable income — Only income from activities carried on in Chad (Chad-source) (Code Général des Impôts (Chad) — IRPP)
• Residence test — Individual is resident if they have their habitual residence / home in Chad (approx — confirm 183-day / domicile criteria) (Code Général des Impôts (Chad) — IRPP)
• Annual IRPP return deadline — On or before 30 April following the tax year (approx — confirm exact statutory date) (Code Général des Impôts (Chad) — Tax administration)
• Employment income collection — IRPP on salaries is withheld monthly at source by the employer (retenue à la source) (Code Général des Impôts (Chad) — IRPP withholding on salaries)