DT4801 - Double Taxation Relief Manual: Guidance by country: Chad: Unilateral relief

The following Chad taxes are admissible for unilateral relief:

• tax on industrial and commercial profits (impôt sur les bénéfices industriels et commerciaux)
• tax on profits from non-commercial professions (impôt sur les bénéfices des professions non-commerciales)
• tax on public and private salaries, allowances and emoluments, wages, pensions and life annuities (impôt sur les traitements publics et privés, les indemnités et émoluments, les pensions et les rentes viagères)
• additional taxes for the benefit of communes

The following Chad taxes are inadmissible for unilateral relief:

• business licence tax (contribution des patentes)
• real property tax (contribution foncière des propriétés bâties)
• land tax (contribution foncire des proprits non-bâties)