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Chad Rental Income Guide 2026

Rental income in Chad is taxable as investment income. Residential and commercial rental income is subject to IRPP at progressive rates for individuals and CIT at 30% for corporate landlords. Allowable deductions include maintenance costs, property management fees, insurance, and property taxes. Rental income from Chad property is subject to withholding tax when paid to non-residents.

Overview — Rental Income Taxation

Rental income in Chad is taxable. Residential and commercial rental income is subject to IRPP at progressive rates for individuals and CIT at 30% for corporate landlords. Rental income from Chad property paid to non-residents is subject to 15% WHT.

Allowable Deductions

Landlords may deduct expenses:

  • Maintenance and repairs
  • Property management fees
  • Insurance premiums
  • Property taxes (impôt foncier)
  • Interest on property loans
  • Depreciation of building

Non-Resident Landlords

Non-resident landlords are subject to 15% WHT on gross rental income. The WHT is deducted by the tenant or property manager. Treaty relief may reduce the rate.

FAQs

Is this guide relevant for 2026?

Yes, this guide covers the tax rules and regulations applicable in Chad for Chad Rental Income Guide 2026 for the 2026 tax year. Always verify with a local advisor.

Where can I get professional advice?

Contact a qualified Central African tax advisor (expert-comptable or conseil fiscal) registered with the Order of Chartered Accountants of Chad.

How often do tax laws change in Chad?

Tax laws may be revised annually through the Finance Law. CEMAC directives may also introduce changes. Staying current with professional advice is recommended.

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.

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