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The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Chad, as well as measures of administrative burden in paying taxes.
40% on profits or 1.5% on turnover (whichever is higher)
taxable profits
31.3
 
Social security contributions
12
 
36
12.5% with an upper limit at 130,000 monthly
gross salaries
14.1
 
Payroll tax
12
 
-
7.5%
gross salaries
8.5
 
Business license
1
 
-
0.1% + additional contributions for audiovisual
turnover
1.8
 
Vehicle tax
1
 
-
fixed fee
type of vehicle
1.7
 
Apprenticeship tax
0
paid jointly
-
1.2%
gross salaries
1.4
 
Property tax
1
 
-
12.0%
rental value of assets
1.2
 
fuel tax
1
 
-
included in the price of fuel
0.4
 
Addiitional business license fee for audiovisual license and other contributions
0
paid jointly
-
20.0%
business license
0.4
 
Tax on rental value
1
 
-
10.0%
rental value of immovable assets
0.3
 
Stamp duty
1
 
-
CFA Franc 2000-5000
per page
small amount
Value added tax (VAT)
12
 
36
18.0%
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.