Chad Value added tax (TVA) standard rate
Chad Value added tax (TVA) standard rate is 17.5 percent, in force since 1 Jan 2024. It was 18 percent before that. Last checked against the official source on 20 Jul 2026.
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°… |
Get it programmatically
curl https://afriref.dev/v1/td/vat
# $0.005 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 (BEAC TIAO) · 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) · Personal income tax (IRPP) - work income schedule · Statutory social-insurance contributions
The same figure elsewhere: Côte d'Ivoire · Democratic Republic of the Congo · Egypt · Equatorial Guinea · Eswatini · all 34