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Paying Taxes in

Chad

Below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as administrative burden in paying taxes and complying with postfiling procedures.

This information 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 190 economies. The most recent round of data collection was completed on June 1, 2016 covering for the Paying Taxes indicator calendar year 2015 (January 1, 2015 – December 31, 2015).

Compare Chad to 189 other economies.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Payroll tax 12 7.5% gross salaries 8.46
Corporate income tax 12 300 35% on profits or 1.5% on turnover (whichever is higher) taxable profit 31.29
Social security contributions 12 216 16.5% gross salaries 18.61
Business license 1 0.1% turnover 1.77
Apprenticeship tax 0 jointly 1.2% gross salaries 1.35
Property tax 1 10% rental value of assets 1.00
Vehicle tax 1 fixed fee depending on type of vehicle 0.38
Tax on rental value 1 10% rental value of immovable assets 0.32
Other license contributions 0 jointly 17% + fixed fee business license 0.30
Value added tax (VAT) 12 250 0%/18% value added 0.00 not included
Stamp duty 1 XAF 2,000 - 5,000 per page 0.00 small amount
Fuel tax 1 0.00 small amount
Social security contributions on employee 0 jointly 3.5% gross salaries 0.00 withheld
Totals: 54.0 766.0 63.5
  • Taxes by type Answer
    Profit tax (% of profit) 31.3
    Labor tax and contributions (% of profit) 28.4
    Other taxes (% of profit) 3.8
    Answer Score
    Postfiling index (0-100) 16.4
    VAT refunds
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission monthly
    Does a VAT/GST refund process exist per the case study? No
    Restrictions on VAT refund process Restricted to international traders and others
    Likelihood of VAT audit N/A
    Time to comply with VAT refund (hours) N/A 0.0
    Time to obtain a VAT refund (weeks) N/A 0.0
    Corporate income tax audits
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Likely
    Time to comply with a corporate income tax audit (hours) 46.0 18.3
    Time to complete a corporate income tax audit (weeks) 16.9 47.3
    Administrative appeal process
    First level administrative appeal authority General Director of Taxation - Article R116 of FPB
    Is the appeal authority independent? Independent department within tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines in printed publication
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? Yes
    Legal time limit 180 days