Chad VAT rate
Standard rate of the taxe sur la valeur ajoutee applicable to all taxable operations in Chad.
| Current value | 17.5 percent |
|---|---|
| In force from | 2024-01-01 |
| Official source | Loi n°031/PT/2023 du 29 decembre 2023 portant Loi de Finances pour l'exercice 2024, article 26, replacing article 238 of the Code General des Impots (Article 238 nouveau, I, 1°) |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
PRIMARY-VERIFIED VERBATIM: article 26 of the 2024 finance law reads 'Pour compter du 1er janvier 2024, les dispositions de l'article 238 sont modifiees et completees comme suit: Au lieu de: Article 238 (ancien) - I. [...] 1° 18 % applicable a toutes les operations taxables [...] Lire: Article 238 (nouveau) - I. [...] 1° 17,5 % applicable a toutes les operations taxables'. The full new schedule is: 17.5% on all taxable operations; 9% reduced rate on listed local products (sugar, cooking oil, soap, textiles, reinforcing steel, and products/by-products of the local agri-food industry excluding alcohol, plus materials for craft and fishing - cement was DROPPED from the reduced list by the same article, being present in the 'ancien' text and absent from the 'nouveau'); 0% on exports, international transport and jet A-1 bunkering of aircraft bound abroad. The 2026 finance law (Loi n°008/AN/SENAT/2025 du 26 decembre 2025) left the standard rate at 17.5% but did amend the same article's surroundings: it extended VAT exemptions (renewable-energy equipment, agricultural machinery, medical products, some foodstuffs), extended VAT to domestic and foreign digital-service platforms, and EXTENDED THE 9% REDUCED RATE TO LOCALLY PRODUCED DAIRY AND MEAT PRODUCTS - so the reduced-rate basket in force in 2026 is wider than the 2024 list above; that 2026 extension rests on secondary reporting because LF 2026 is an image-only scan. No primary text showing a change to the STANDARD rate was found. HONESTY FLAG: PwC Worldwide Tax Summaries (last reviewed 12 August 2024) and most commercial trackers still publish 18% for Chad; that figure is the pre-2024 rate and appears stale, since the same PwC page also still shows the superseded 35% corporate rate. The enacted text was re-extracted independently from the CABRI budget-library PDF (page 29) at verification, and matches the Chad Ministry of Finance copy at finances.gouv.td/index.php/publications/lois-des-finances?view=download&id=194; the 'ancien' 18% and 'nouveau' 17,5% figures are both legible in the same paragraph, so this is not an OCR artefact. ACCESS QUIRK: finances.gouv.td returned HTTP 500/403 throughout 20 July 2026 and dgi.td returns HTTP 403; the LF 2025 and LF 2026 texts are published only as image-only scans with no text layer, so a subsequent rate change cannot be positively excluded - re-verify when a text-layer LF 2026 or a DGI circular for 2026 becomes retrievable.
Earlier values
| From | Value | Source |
|---|---|---|
| 2016-01-01 | 18 | Code General des Impots du Tchad, article 238-I-1° (consolid |
Get it programmatically
curl https://afriref.dev/v1/td/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/td/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/td/vatOther Chad series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates