Chad - Taxation



A graduated income tax is imposed on civil servants and others who are paid fixed salaries or who have sufficient income. A head tax is imposed on all other persons, the amount varying according to regional levels of prosperity. There is also a domestic turnover tax, and a corporate minimum tax. Further revenue is derived from business and professional licensing, from taxes on business transactions, real property, and profits, and from mining royalties.

In 1999, company taxes were 45% of corporate profit and 25% of rental properties income.

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