Paying Taxes in Chad

This section addresses the taxes and mandatory contributions that medium-sized domestic companies in Chad must pay in a given year, as well as measures of the administrative burden of paying taxes and contributions.

The country data appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in June 2009.

The table below shows the main indicators for paying taxes. They are:

  • the total number of payments per year;
  • the time it takes to prepare, file, and pay (or withhold) the corporate income tax, the value added tax and social security contributions (in hours per year); and
  • the total tax rate, which measures the amount of taxes and manda¬tory contributions payable by the business in the second year of operation, expressed as a share of commercial profits.

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Tax or mandatory contributionPayments (number)Notes on PaymentsTime (hours)Statutory tax rateTax baseTotal tax rate (% profit)Notes on TTR
Corporate income tax12 5040% on profits or 1.5% on turnover (whichever is higher)taxable profits31.3 
Social security contributions12 3612.5% with an upper limit at 130,000 monthlygross salaries14.1 
Payroll tax12 -7.5%gross salaries8.5 
Business license1 -0.1% + additional contributions for audiovisualturnover1.8 
Vehicle tax1 -fixed feetype of vehicle1.7 
Apprenticeship tax0paid jointly-1.2%gross salaries1.4 
Property tax1 -12.0%rental value of assets1.2 
fuel tax1 - included in the price of fuel0.4 
Addiitional business license fee for audiovisual license and other contributions0paid jointly-20.0%business license0.4 
Tax on rental value1 -10.0%rental value of immovable assets0.3 
Stamp duty1 -CFA Franc 2000-5000per page small amount
Value added tax (VAT)12 3618.0%value added not included
Totals:54 122  60.9 


Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.