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FOREIGN INVESTMENT RULES

According to the Investment Code, a company ca be subject to a particular fiscal regime (call Regime D) if the activity involved is judged to be of great importance to the economic and social development of Chad and if the investments involved are greater than CFA2.5 billion (US$4million). This regime which ca be applied for a maximum period of 20 years includes a long-term fiscal regime that guarantees to the company stable tax rates, tax contributions and other fiscal parameters.

 

Among the benefits of such a regime are:

  • Exemption from property taxes :

  • Total or partial exemption on import duties for primary materials required for operations and exports;

  • Temporary exemption on income tax for company personnel and for the company itself: and

  • Deductions are allowed when profits are invested in the building or in purchase of equipment and machinery on income tax for company personnel and for the company itself

  • Deductions are allowed when profits are invested in the buildings or in the purchase of equipment and machinery.

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