Chad Tax Filing Guide 2026
Chad's tax filing system is managed through the Direction Générale des Impôts (DGI). Self-employed individuals must file annual returns by 30 April. Companies file by 30 April. Quarterly instalment payments are due in April, July, October, and January. All taxpayers must obtain a Numéro d'Identification Fiscale (NIF). Penalties apply for late filing and late payment.
Overview — Tax Filing in Chad
The Direction Générale des Impôts (DGI) operates the tax administration system for all filings, payments, and compliance management. Taxpayers obtain a NIF and file all returns. The system covers income tax (IRPP, IS), TVA, withholding taxes, and property taxes. The tax year is the calendar year (January to December).
Taxpayer Identification Number (NIF)
A NIF is mandatory for all taxpayers in Chad — individuals, companies, and other entities. Register at the DGI office with valid identification. A NIF is required for opening bank accounts, registering property, importing/exporting goods, and obtaining business permits.
Filing Deadlines
Key filing deadlines in Chad:
- Self-employed individuals (IRPP) — annual return by 30 April
- Companies (IS) — annual return by 30 April
- PAYE (employers) — monthly return by the 15th
- TVA — monthly return by the 15th
- Property tax — annual payment to local authority
Quarterly Instalments
Self-employed individuals and companies pay quarterly instalments:
- First instalment — due 30 April (25% of estimated tax)
- Second instalment — due 31 July (25%)
- Third instalment — due 31 October (25%)
- Fourth instalment — due 31 January (25%)
FAQs
Can I file my tax return online?
Tax filings are submitted to DGI offices. The administration is gradually introducing electronic filing options.
What records do I need to keep?
Taxpayers must keep records for at least 5 years. Records include income statements, receipts, invoices, bank statements, contracts, and asset registers.
What happens if I file late?
Late filing attracts penalties and interest on unpaid tax. Severe penalties may apply for repeated non-compliance.
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.