Chad Investment Income Guide 2026

Overview — Investment Income Taxation

Chad taxes investment income through withholding taxes at source for most passive income streams. The withholding tax is generally a final tax for resident individuals. For companies, withheld tax is creditable against CIT. For non-residents, withholding tax rates may be reduced under applicable double tax treaties. Residents are taxed on worldwide investment income.

Dividends — 15% WHT

Dividends paid by Chad-resident companies are subject to withholding tax at 15% for resident shareholders. This is a final tax for resident individuals. For corporate shareholders, the 15% WHT is a creditable advance payment against CIT. For non-residents, the dividend WHT rate is generally 15%, subject to treaty reduction.

Interest Income — 15% WHT

Interest income is subject to withholding tax at 15%:

• Government bonds — 15% WHT (final for individuals)
• Bank deposit interest — 15% WHT
• Corporate bonds — 15% WHT on interest payments
• Loan interest — 15% WHT on interest paid to lenders

Royalties — 15% WHT

Royalties paid to non-residents for the use of intellectual property in Chad are subject to withholding tax at 15%. This covers trademarks, patents, copyrights, know-how, and technical services. Treaty relief may reduce the WHT rate for non-residents.

Capital Gains

Gains from the disposal of real property are subject to CGT at 15%. Gains from share disposals are taxed at 10%. Residents are taxed on worldwide capital gains; non-residents only on gains from Chad assets.

FAQs

Do I need to report dividend income on my tax return?

For resident individuals, the 15% WHT on dividends is final, so no further reporting is needed. Non-residents and corporate shareholders should report and claim treaty relief where applicable.

Are foreign investment income and capital gains taxable in Chad?

Yes, Chad taxes residents on worldwide income. Foreign tax credits may be available to relieve double taxation.

Can I claim a refund if WHT exceeds my tax liability?

Yes, where the WHT deducted exceeds the final tax liability, you can claim a refund from DGI by filing an annual return.

Disclaimer

This guide provides general information about Chad tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Chad tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.