Chad Personal income tax (IRPP) - work income schedule
Chad Personal income tax (IRPP) - work income schedule run from 0% to 30% across 6 bands, cited to Code Général des Impôts 2025 (Ministère des Finances et du Budget, République du Tchad), art. 1-IV, tagged 'Art 1 (art 36 LFI 2023)' in the official consolidation: 'Le calcul de l'impôt sur les revenus du travail se fait par application du barème progressif aux revenus visés à l'article 9-II du CGI. Revenus annuels compris entre : Tranche de revenu net imposable (en FCFA) / Taux : 0 et 800 000, in force since 1 Jan 2023. Last checked against the official source on 20 Oct 2026.
Official source: Code Général des Impôts 2025 (Ministère des Finances et du Budget, République du Tchad), art. 1-IV · Last checked 2026-10-20 · source fingerprint
Progressive scale of the impot sur le revenu des personnes physiques applied to Revenus du Travail (employment, business, agricultural and non-commercial income), on annual net taxable income per taxpayer.
What this value means
CORRECTED 2026-10-08 FROM THE OFFICIAL CODE. This series previously served a four-band schedule (0% to 800,000; 10% to 2,500,000; 20% to 7,500,000; 30% above) dated 1 January 2018 and cited to an archived copy of the 2019 finance law on droit-afrique.com, a secondary host; its own notes called the band figures 'the weakest link in the file' because they had never been read from the enacting instrument. The Ministry of Finance's 2025 consolidation of the Code Général des Impôts, art. 1-IV, prints six bands and tags the article 'art 36 LFI 2023': 0% to 800,000; 10.5% from 800,001 to 6,000,000; 15% to 7,500,000; 20% to 9,000,000; 25% to 12,000,000; 30% above 12,000,000 XAF of annual net taxable work income. That is the six-band table PwC publishes, which the earlier research had rejected as stale; the official code shows PwC was right. The old schedule is kept in history (2018-2022). effective_from 1 January 2023 is the start of the fiscal year funded by the LFI 2023; its promulgation date was not read. STRUCTURE (unchanged): IRPP splits Revenus du Travail (salaries, wages, allowances, life annuities, BIC/agricultural/mining profits, majority-manager pay, BNC) taxed by this progressive schedule, and Revenus du Capital taxed at a flat 20% (art. 1-V). Taxation is individual, with no household quotient (art. 4). Employers withhold monthly one twelfth of the annual tax (art. 122). Social security contributions are deducted before the schedule. LF 2026: the Loi n° 008/AN/SENAT/2025 du 26 décembre 2025 (LF 2026) reorganised the IRPP (the 'revenu global' concept was removed, each category taxed separately) and cut several capital-income withholdings. Its text was not read at primary source for art. 1-IV; secondary payroll sources state the six-band work-income schedule is unchanged for 2026. Re-verify against the LF 2026 text or a 2026 consolidation when one can be fetched. ACCESS QUIRK: finances.gouv.td answers 404 or times out from our server and dgi.td answers 403, so the citation is an Internet Archive capture of the Ministry's own file (the same capture that backs td/vat-registration-threshold).
Earlier values
| From | Value | Source |
|---|---|---|
| 2018-01-01 | structured | Code General des Impots du Tchad, article 1-IV (bareme… |
Get it programmatically
curl https://afriref.dev/v1/td/income-tax
# $0.003 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/td/income-tax/history?from=2020-01-01
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Other Chad series: Policy interest rate (BEAC TIAO) · Value added tax (TVA) standard rate · VAT registration threshold · Guaranteed interprofessional minimum wage (SMIG) · Public holidays · Consumer price inflation (INHPC, year-on-year) · Corporate income tax (Impot sur les Societes) · Withholding tax rates · Statutory interest (taux d'intérêt légal) · Statutory social-insurance contributions
The same figure elsewhere: Côte d'Ivoire · Democratic Republic of the Congo · Egypt · Equatorial Guinea · Eswatini · all 34