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 (impĂ´t sur les bĂ©nĂ©fices industriels et commerciaux)
  • tax on profits from non-commercial professions (impĂ´t sur les bĂ©nĂ©fices des professions non-commerciales)
  • tax on public and private salaries, allowances and emoluments, wages, pensions and life annuities (impĂ´t sur les traitements publics et privĂ©s, les indemnitĂ©s et Ă©moluments, 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 propriĂ©tĂ©s bâties)
  • land tax (contribution foncire des proprits non-bâties)