Chad's headline corporate income tax (CIT) rate is 35.
The headline personal income tax (PIT) rate is 30.
The standard VAT/GST (or equivalent consumption tax) rate is 18. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Confirmed directly via PwC Worldwide Tax Summaries: registered entities (companies, branches, subsidiaries, limited partnerships with shares, limited liability companies, cooperative societies, public institutions, real estate companies, and other legal entities) conducting economic activities in Chad are liable to corporate tax. Non-resident entities with a permanent establishment in Chad are also taxable, subject to any applicable double tax treaty. Chad is a member of CEMAC (alongside Cameroon, Central African Republic, Equatorial Guinea, Gabon, and Republic of Congo), CEEAC, CEN-SAD, and the African Union.
No Controlled Foreign Company regime was identified in available sources this session. This is a genuine gap rather than a confirmed absence.
No statutory thin capitalization ratio was identified in available sources this session.
No domestic FBAR/Form 8938-equivalent requiring Chad residents to self-report their own foreign accounts was identified. Institutional-level CRS/FATCA participation status was not independently confirmed this session. Separately and independently of local law, US citizens and Green Card holders with Chad accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
Chad has one tax treaty, with the member states of CEMAC collectively, confirmed directly via PwC Worldwide Tax Summaries. The CEMAC Convention provides a principle of exclusive taxation in one country to avoid double taxation of CEMAC-origin income. Reflecting this narrow treaty position, Chad applies specific, lower withholding tax rates to CEMAC-area recipients versus non-CEMAC recipients: for example, dividends to CEMAC-resident parent companies (over 25% ownership) are subject to 5% WHT versus 25% WHT on income of non-residents outside the CEMAC area generally. Chad has no bilateral tax treaty network beyond the CEMAC Convention.