Chad income tax rates

What this value means

STRUCTURE (primary-verified from the 2019 finance law text): it rewrites CGI art. 96 to split the IRPP into (a) Revenus du Travail - salaries, wages, allowances, emoluments, life annuities, industrial/commercial/craft/agricultural/mining profits, remuneration of majority managers of SARLs and limited partnerships, and non-commercial profits - taxed by the progressive bareme of CGI art. 1-IV; and (b) Revenus du Capital - property income, investment income and real-property capital gains - taxed at a FLAT 20% (art. 1-V), which is why this schedule is labelled work income. The same laws abolished household/quotient taxation: each spouse, child and dependant with their own income is taxed separately (CGI art. 4 nouveau). Employers withhold monthly at 1/12 of the tax produced by applying the annual bareme to estimated annual gross salary (CGI art. 122 nouveau, LF 2019 art. 10). Transport allowances are exempt up to 30% of monthly base salary; benefits in kind are capped by fixed percentages (housing 20%, vehicle 10%, electricity/water 4% each, food 15% capped at 75,000 XAF/month). Social security contributions are deducted before the bareme. A 25% withholding on certain non-residents (CGI art. 116) was cut to 18% by LF 2024. HONESTY FLAG ON THE BAND FIGURES - THIS IS THE WEAKEST LINK IN THE FILE: the four bands and rates above come from the 2018 reform (Loi n°021/PR/2017), which replaced the old eight-band 20%-to-60% scale of CGI art. 115 with a 0%-to-30% scale and a 0% band up to 800,000 XAF. The only copies of the 2018 finance law obtainable are image-only scans with no text layer, so the numeric table could NOT be read from the enacting instrument itself. At adversarial verification the bands were re-checked against two independent Chad-focused sources that were queried afresh - the Central Africa Tax Guide Chad PIT page and the Chadian payroll practice LOGESCO - which return the identical table (0 to 800,000 at 0%; 800,001 to 2,500,000 at 10%; 2,500,001 to 7,500,000 at 20%; above 7,500,000 at 30%), on an annual basis. The archived droit-afrique LF 2019 PDF cited above could not be re-fetched at verification (web.archive.org fetch blocked), so the citation URL is a Wayback replay recorded by the original researcher and NOT re-loaded independently. PwC Worldwide Tax Summaries publishes a CONFLICTING six-band table (0/10.5/15/20/25/30 with thresholds at 800k, 6m, 7.5m, 9m and 12m XAF); that table was rejected because the same PwC country pages simultaneously publish the superseded 35% corporate rate and 18% VAT and are demonstrably not current for Chad, and because 10.5% is the old CGI art. 122 salary-advance rate rather than a bareme band. Treat the exact intermediate thresholds as corroborated-but-not-primary. The superseded pre-2018 art. 115 scale (20% to 300,000; 25% to 800,000; 30% to 1,000,000; 40% to 1,500,000; 45% to 2,000,000; 50% to 3,000,000; 55% to 6,000,000; 60% above) is verified verbatim in the 2016 CGI and is recorded here for reference. ACCESS QUIRK: droit-afrique.com blocks direct download (HTTP 403), Chad's own sites were down (finances.gouv.td HTTP 500, dgi.td HTTP 403), and the archived DGI IRPP page carries Lorem ipsum placeholder text instead of its IRPP section.

Get it programmatically

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

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