Specific VAT rules
Land and buildings
The following supplies fall outside the scope of the VAT system:
operations relating to the rental of non-building land and bare premises;
rental of bare premises used for housing; and
transfer of real estate and corporate goods liable to taxes on transfer, except all operations carried out by a property or leasing agent.
The VAT base for leasing operations consists of the amount of rentals invoiced by leasing companies and, at the end of the contract, the transfer price included in the agreement (sale) if the tenant is the buyer, or the selling price if the buyer is someone else.
For secondhand goods, the VAT base consists of:
the full price without any taxes if the taxpayer bought the goods from another taxpayer; or
the purchase price paid by the
taxpayer plus the margin without any taxes if the taxpayer bought the goods from a non-taxpayer.
Transfer of business
The transfer of real estate and corporate goods is liable to taxes on transfer. However, operations carried out by a property or leasing agent fall outside the scope of the VAT system.
Other indirect taxes
The tax base of customs duties corresponds with the customs valuation, namely the selling price of the goods plus cost of delivery to Chad (costs of insurance, transportation, etc.).
The rates of customs duties depend on the nature of the goods, ranging from 5% to 30%. These rates can be summarised as follows:
goods of first need – 5%;
raw material and equipment goods
intermediate and various goods – 20%; and
current consumer goods – 30%.
Contact details – PricewaterhouseCoopers, Chad
Fidafrica, member of PricewaterhouseCoopers
Immeuble Star National BP 1899 N’Djaména Chad
(235) 252 38 96
Mobile: (235) 627 22 44
998 00 98
252 07 24
Excise duty applies to goods of great consumption: cigarettes, drinks (water, beer and wines), cosmetics and luxury products. Excise duty rates depend on the nature of the goods, ranging from 5% to 30%. According to the Tax Administration, the tax base is as follows:
goods manufactured in the CEMAC zone – price of the goods delivered at the factory; and
other goods – same valuation as for customs duties.
Fixed or proportional transfer duties are due on the transfer of ownership, of life estate, upon personal property and on real property, either between live persons or because of death. They are also due on contributions to companies, because of marriage and in the case of the division of property.
Stamp duties are due on each civil or judicial document that is intended to be used as evidence.
Oscar d’Estaing Deffosso (Manager)