Chad
Middle Africa · TD · 3 treaties
Tax profile
| Corporate income tax | 35% |
| Withholding — dividends | 20% |
| Withholding — interest | 25% |
| Withholding — royalties | 25% |
| VAT / GST (standard) | 18% |
| Personal income (top rate) | 30% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- having at one's disposal a dwelling place in Chad as owner, usufructuary or tenant for a minimum period of one year
- living in Chad for more than 183 days in the relevant year
- having the centre of economic interests in Chad
Tax residency is based on physical presence, a qualifying dwelling, or centre of economic interests, so in practice it can usually be ended by leaving Chad, giving up a long‑term home there, and shifting economic ties.
Source: PwC summary of Chadian tax law, quoting domestic rules
Tax treaty network (3)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Belgium | — | — | — |
| France | — | — | — |
| Morocco | — | — | — |