Chad capital gains tax calculator
Chad taxes an individual’s private-wealth gains at 20% after a 15% annual abatement, 17% of the net gain. Land sold within seven years of purchase also pays a 25% land gains tax, and share sales are taxed only for directors and managers holding over 25% of the company.
Work out the tax on a property, crypto, share or other disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, nets the year’s losses, applies the abatement and the land gains tax, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-30, from the Code Général des Impôts and PwC’s Chad tax summary.
Current rules
The rates behind the number
Private-wealth gains and the land gains tax by year
| Tax year | Rate on the net gain | Annual abatement | Effective rate | Land gains tax (sold within 7 years) |
|---|---|---|---|---|
| 2021 | 20% | 15% | 17% | 25% |
| 2022 | 20% | 15% | 17% | 25% |
| 2023 | 20% | 15% | 17% | 25% |
| 2024 | 20% | 15% | 17% | 25% |
| 2025 | 20% | 15% | 17% | 25% |
| 2026 | 20% | 15% | 17% | 25% |
| 2027 | 20% | 15% | 17% | 25% |
Rules and exemptions
| Rule | Value |
|---|---|
| Crypto, gold, art and other movable property | 20% of the net gain after the 15% abatement |
| Land and buildings | 20% of the net gain after the 15% abatement, after deducting any land gains tax |
| Land and buildings sold before the seventh anniversary | Also 25% of the value over 110% of cost plus acquisition costs, paid at registration |
| Shares and company stakes | Taxed only for a director or manager holding over 25% of the profits, on a gain above FCFA 500,000 |
| Shares of a company holding mainly real estate | Taxed as a real-estate gain, whatever the stake |
| Main residence, farm and forest land | Exempt from the 20% |
| Cars, furniture and household appliances | Exempt |
| Losses | Offset the same year's gains; no carry-forward |
| Payment | 15 April of the following year |
Questions
Chad capital gains questions
How much is capital gains tax in Chad?
An individual's private-wealth gains are charged to personal income tax (IRPP) at 20% of the year's net gain after a 15% abatement, which is 17% of the net gain. The Code Général des Impôts sets the charge in article 86, the abatement in article 89 and the rate in article 90.
Are share sales taxed in Chad?
Only for insiders. Article 86 taxes a sale of company shares or stakes when the seller, spouse, parents or children were directors or managers of the company in the last five years with more than 25% of its profits, and the gain is above FCFA 500,000. A portfolio investor who fails that test pays nothing on the sale. Shares of a company whose assets are mainly real estate are taxed like property, whatever the stake.
How is crypto taxed in Chad?
Crypto-assets are movable property and rights under article 86(I): the gain joins the year's private-wealth gains and pays 20% after the 15% abatement.
What is the land gains tax?
Land or a building sold before the seventh anniversary of its purchase, or of the building's completion, pays a 25% tax on its value less 110% of the land price and construction value, plus the acquisition costs (articles 673 and 675). It is paid with the deed at the registration office, and the deed is not registered until it is. The tax is then deducted from the gain before the 20% applies (article 676).
Is my main residence exempt?
Your main residence is exempt from the 20% when it has been your habitual home since you bought or built it, or for at least five years; the duration does not matter when you sell for family reasons or because you move. Farm and forest land is exempt from the 20% too. The land gains tax still applies to a sale within seven years.
Do losses reduce the tax?
Losses offset the same year's gains before the 15% abatement. Chad carries no capital loss forward, so a loss the year cannot use lapses.
When is the tax paid?
On 15 April of the year after the gain, at your tax office, with a declaration in duplicate on the administration's form (article 91). The land gains tax is paid at registration of the sale.
Does my salary change the rate on a gain?
No. The 20% is proportional and never stacks on the salary scale, which runs from 0% on the first FCFA 800,000 to 30% above FCFA 12,000,000 from 2024.
Verification
References
Sources
The pages the figures on this page were read from.
PwC Worldwide Tax Summaries: Chad, Corporate, Other taxes
Used for VAT and GST. Retrieved .
PwC Worldwide Tax Summaries: Chad, Corporate, Other taxes (2021 edition)
Used for VAT and GST. Retrieved .
PwC Worldwide Tax Summaries: Chad, Individual, Income determination
Used for capital gains tax. Retrieved .
PwC Worldwide Tax Summaries: Chad, Individual, Taxes on personal income
Used for income tax. Retrieved .
PwC Worldwide Tax Summaries: Chad, Individual, Taxes on personal income (2021 edition)
Used for income tax. Retrieved .
How the calculator works and is tested
Every rate, threshold and date on this page comes from 21 dated records covering 2021 to 2027. Each record names the page it was read from and the day it was retrieved. The calculator applies the record in force on the day of each sale and stops with an error when none is, instead of estimating.
Sales are matched to purchases by the country's own rule: first in, first out by default, the UK's same-day, 30-day and Section 104 rules, and Canada's average cost. A sale not fully valued in the country's currency is flagged and left out of the result, never guessed.
Every country has a calculation engine with its own test file of worked cases. Where a calculator ships sample exports, tests run them through the import adapters and check that each file is detected and read correctly. Type checks, linting, unit tests and backend tests run on every change, and English page renders are compared with stored snapshots.