Tax
A General Tax Code amended annually within CEMAC VAT rules
The Code Général des Impôts is amended by annual finance law. Corporate income tax is 35%, among the higher rates in the region, and VAT is 18% under the CEMAC directive.
Key rules
- Jurisdiction — The Direction Générale des Impôts assesses; administrative review precedes court appeal.
- Deadline — Corporate return: 30 April
- Deadline — Monthly VAT return: by the 15th of the following month
Governing law
- Code Général des Impôts, as amended annually
- CEMAC VAT harmonisation directive
- Loi n° 006/PR/2007 — petroleum fiscal terms
In practice
Oil revenue dominates Chadian public finance, and the fiscal terms in the individual petroleum conventions — rather than the general code — determine the bulk of collections, which is why the 2006 dispute with the World Bank over revenue allocation was so consequential.