Chad corporate tax rate

What this value means

PRIMARY-VERIFIED VERBATIM: article 3 of the 2024 finance law reads 'Pour compter du 1er janvier 2024 [...] Au lieu de: Article 143 (ancien) - I. Pour le calcul de l'impot, toute fraction du benefice imposable inferieure a 20.000 Francs CFA est negligee. II. Le taux de l'impot est fixe a 35 %. Lire: Article 143 (nouveau) - I. [...] II. Le taux de l'impot est fixe a 30 %. III. Toutefois, ce taux n'est pas applicable aux entreprises beneficiant d'un regime fiscal derogatoire au titre des conventions petrolieres et minieres.' That art. 143-III carve-out (petroleum and mining convention regimes continue on their convention terms) is documented here rather than blended into the headline rate. RELATED NOMINAL RATES: fractions of taxable profit below 20,000 XAF are ignored (art. 143-I); a reduced 25% IS rate applies, FROM 1 JANUARY 2024, TO ENTERPRISES OPERATING IN THE INDUSTRIAL AND ENERGY SECTORS - 'Article 144 (nouveau). Par derogation aux dispositions de l'article 143, le taux de l'impot sur les societes est ramene a 25% pour les entreprises operant dans le secteur industriel et de l'energie' (CGI art. 144 as replaced by article 4 of Loi n°031/PT/2023). This REPLACED the former art. 144, under which the 25% rate applied to public establishments, associations and non-profit bodies on the passive income of CGI art. 130-IV; that older carve-out is no longer the law and is widely mis-reported as current. MINIMUM TAX: a minimum fiscal (IMF) is due regardless of profit, assessed on the previous month's turnover excluding tax; article 5 of Loi n°031/PT/2023 replaced CGI art. 151 with effect from 1 January 2024 so that the base now expressly includes 'les produits divers ou accessoires' and the rate is 2% - 'Son taux est fixe a 2 % quelle que soit la nature de l'activite et la forme juridique de l'entreprise a l'exception des entreprises beneficiant d'un regime fiscal derogatoire au titre des conventions petrolieres et minieres.' The 1.5% rate widely published for Chad is the art. 151 ANCIEN rate and is superseded. Annual IMF floors of 1,000,000 XAF (simplified regime) and 2,000,000 XAF (normal real regime), dating from Loi n°037/PR/2018 (LF 2019, art. 11), could NOT be located in the text of art. 151 as replaced in 2024 and are flagged as unverified. The minimum tax and the 4%/15% advance payments are creditable against the IS. HONESTY FLAG: PwC Worldwide Tax Summaries (last reviewed 12 August 2024), Trading Economics and the archived Chad DGI 'regimes d'imposition' page all still state 35%; all predate or ignore the 2024 reform and are stale. ACCESS QUIRK: dgi.td returns HTTP 403 and finances.gouv.td returned HTTP 500 on 20 July 2026; the archived DGI page (Wayback snapshot 2025-07-09) additionally carries Lorem ipsum placeholder text in place of its VAT and IRPP sections, so it is not usable for those taxes. LF 2025 (Loi n°033/CNT/2024 du 6 decembre 2024) and LF 2026 (Loi n°008/AN/SENAT/2025 du 26 decembre 2025) are published only as image-only scans without a text layer; no secondary account of LF 2026 mentions any change to the IS rate, but a later change to art. 143 cannot be positively excluded.

Earlier values

Get it programmatically

curl https://afriref.dev/v1/td/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/td/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/td/corporate-tax

Other Chad series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates