West & Central Africa
Chad tax rates 2026
A 35% corporate rate, among the highest in the CFA zone, with progressive personal tax and 18% VAT. Oil royalties dominate public revenue.
Worldwide (residence-based)
Last verified Some figures indicative
The taxes
| Personal income (top) | 30%Progressive bands rising to 30% on salary income. |
|---|---|
| Corporate income | 35% |
| Capital gains | Included in ordinary income. |
| VAT | 18% |
| Dividends (WHT) | 20% |
| Interest (WHT) | 25% |
| Royalties (WHT) | 25% |
| Social security (employee) | 3.5% |
| Social security (employer) | 16.5% |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Property tax applies on developed and undeveloped land. |
| Other | A minimum corporate tax applies on turnover where profits are low or negative. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.