Chad Withholding tax rates
Chad Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Chad levies on payments to non-residents - dividends, interest, royalties and remuneration for services - each at its domestic statutory rate before any double-tax agreement relief. Levied under the Code general des impots (CGI, loi 12/PR/2016 as amended by successive lois de finances), administered by the Direction Generale des Impots (DGI).
Compare withholding tax rates across all 34 African countries →
| Current value | structured — see the API |
|---|---|
| In force from | 2026-01-01 |
| Official source | Loi n 008/AN/SENAT/2025 du 26 decembre 2025 portant Loi de finances pour l'exercice 2026 (arts. 9-14 amending CGI arts. 77, 82, 84, 90, 118, in force 1 January 2026), read in full from the official government copy hosted by the Ministere de l'Enseignement Superieur; and Loi n 031/PT/2023 du 29 decembre 2023 portant Loi de finances pour 2024 (arts. 8-9 and 28-31 amending CGI arts. 857, 858, 116, 118, 123, in force 1 January 2024), read in full from the enacted text mirrored by CABRI |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Chad levies distinct retenues a la source at different rates - 15% on dividends and interest, 18% on remuneration for services and non-commercial activities of persons with no professional installation in Chad, 12.5% liberatory on externally financed public contracts, and preferential CEMAC-zone rates of 5%/10%/7.5%. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement (and the CEMAC tax convention, whose preferential rates are nonetheless codified directly in the CGI and therefore served here) can reduce them, and whether relief is available depends on the recipient's residence and beneficial ownership. We do NOT serve treaty rates: they are bilateral, and applying one is a legal determination rather than a lookup. SOURCING: the Chadian DGI (dgi.td) and Ministry of Finance (finances.gouv.td) sites refuse requests (403/503), so both lois de finances were loaded from official government mirrors (mesrsfp.gouv.td for LF 2026; the CABRI enacted-budget repository for LF 2024). The LF 2026 PDF is a scan with no text layer and was read page-by-page. Note that widely used secondary summaries (e.g. PwC Worldwide Tax Summaries, last reviewed August 2024) still show the pre-2024 rates (20% dividends, 25% non-resident services); those were cut to 18% by LF 2024 and the capital-income rates cut again to 15% by LF 2026 - the LF texts control. LF 2026 (verified against its full amending sequence) did NOT amend CGI arts. 848-858, so the 18% art. 857 services retenue and the 12.5% art. 858 regime stand as set by LF 2024.
Get it programmatically
curl https://afriref.dev/v1/td/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/td/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/td/withholding-taxOther 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) · 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