Chad

{"ftc_utility":"high","fbar_trigger_notes":"Expats employed in Chad often hold accounts at local banks such as Societe Generale Tchad or Ecobank Tchad. Any account with aggregate balance exceeding $10,000 at any point in the calendar year triggers FBAR filing. Local salary payments are frequently made in XAF (Central African CFA franc); account balances must be converted to USD at year-end rates for FBAR purposes.","ftc_utility_reason":"Chad imposes progressive income tax up to 40% on residents, which exceeds US marginal rates for most expats. Foreign Tax Credits are highly useful for reducing or eliminating residual US tax liability on earned income above the FEIE limit and on passive income.","presence_day_count_notes":"Chad does not issue conventional long-stay visas easily; most expats are in-country on employer-sponsored permits or NGO/diplomatic credentials. Security conditions (Level 3 - Reconsider Travel advisory) can disrupt continuous presence. Days spent outside Chad for security evacuations still count toward the 330-day test if the taxpayer's tax home remains Chad.","typical_qualifying_method":"physical_presence","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":18000,"local_tax_rate_on_earned_income":0.4,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Foreign pension income received by a Chad tax resident is subject to progressive income tax up to 40%. No treaty exemptions apply. Local pension income from the Caisse Nationale de Prevoyance Sociale is also taxable.","tax_rate":0.4,"locally_taxed":true},"social_security":{"notes":"No US-Chad totalization or tax treaty. US Social Security benefits received by a Chad tax resident are foreign-source income in theory subject to local tax, though in practice enforcement is very limited for expats.","locally_taxed":true,"treaty_protection":false},"roth_distributions":{"notes":"No treaty exemption available. Roth distributions are not specifically recognized by Chadian tax law; amounts received could be treated as income by local authorities, though enforcement against expats is inconsistent.","locally_taxed":true},"us_401k_ira_distributions":{"notes":"No US-Chad income tax treaty exists. Distributions from US 401(k) or IRA accounts received by a Chad tax resident are treated as foreign-source income and subject to progressive personal income tax up to 40%. Enforcement in practice is limited but the legal obligation exists.","tax_rate":0.4,"locally_taxed":true,"treaty_protection":false}}

{"rate":0.4,"notes":"Chad does not maintain a separate capital gains tax regime. Gains are generally folded into ordinary income and taxed at progressive rates up to 40%.","details":{"tax_type":"Capital Gains Tax","country_name":"Chad","country_iso_code":"TCD","source_references":["PwC Worldwide Tax Summaries - Chad","Direction Generale des Impots du Tchad"],"last_verified_date":"2026-06-03","general_description":"No standalone capital gains tax exists in Chad. Capital gains realized by individuals are treated as ordinary income subject to the progressive personal income tax schedule, with a top rate of 40%. Corporate gains are included in taxable profit subject to corporate income tax.","corporate_capital_gains":{"rate":0.35,"tax_treatment":"Included in taxable corporate income and taxed at the standard corporate income tax rate of 35%."},"individual_capital_gains":{"rate":0.4,"tax_treatment":"No separate CGT regime. Gains taxed as ordinary income at progressive rates up to 40%."}}}

{"notes":"Dividends paid to non-residents are subject to a withholding tax of 20%. Dividends received by resident individuals may be subject to a flat withholding at source. Chad's tax treaty network is limited, so reduced rates under treaties are rarely available in practice.","rates":[{"rate":0.2,"type":"withholding","notes":"Standard withholding on dividends paid to non-residents."},{"rate":0.2,"type":"flat","notes":"Withholding at source on dividends paid to resident individuals; serves as a final tax in most cases."}]}