This article offers a clear overview of the individual tax residency rules in Chad for 2025. It covers the legal tests applied by Chad’s tax authorities to determine whether an individual is considered a tax resident and explains the practical implications for international professionals and business owners assessing tax exposure.
Key Criteria for Tax Residency in Chad (2025)
Chad’s tax residency framework is based on several distinct legal rules. The table below summarizes the current tax residency tests applicable in Chad in 2025, according to the latest data:
| Rule Name | Rule Applies in 2025 | Description |
|---|---|---|
| Minimum Days of Stay | 0 days | There is no minimum days of stay threshold. Physical presence alone is not the only determinant for residency. |
| 183-Day Rule | Yes | Staying in Chad for 183 days or more can lead to tax residency status. |
| Center of Economic Interest | Yes | If Chad is your principal place of business or where you generate your main income, you may be seen as a resident. |
| Habitual Residence | Yes | Having your usual place of living in Chad can qualify you as a tax resident. |
| Center of Family Interest | No | The residency of a spouse or family is not currently a decisive factor. |
| Citizenship | No | Citizenship alone does not trigger tax residency. |
| Extended Temporary Stay | No | There is no special provision for long-term visitors who do not meet the above criteria. |
Additional Rule: Dwelling Place Test
In addition to the criteria above, Chad applies a specific rule regarding the possession of a dwelling:
- A person is considered a tax resident if they have a dwelling place in Chad—as owner, usufructuary, or tenant—for at least one year. This applies regardless of the number of actual days spent in Chad.
This means even occasional presence may not prevent residency if you maintain a home there for at least a full year.
How Chad Determines Tax Residence Status
The Chadian tax system uses a combination of presence, economic connection, and habitual patterns to establish residency status:
- 183-Day Rule: If an individual spends 183 days or more in Chad during a tax year, they are generally regarded as a tax resident. The mere duration of stay suffices, regardless of purpose.
- Center of Economic Interest: Those whose main economic ties (such as principal place of business, professional occupation, or primary income source) are in Chad can also be taxed as residents. This test can apply even to people spending less than 183 days in Chad.
- Habitual Residence: Where an individual regularly lives or maintains significant personal infrastructure determines residency under this rule. Consistency and stability of living arrangements are central.
- Dwelling Place Test: Holding a dwelling (by ownership, usufruct, or lease) for at least one year creates a presumption of residency, independent of time physically spent in Chad.
It’s important to note that family ties or Chadian citizenship alone do not by themselves make someone a tax resident under present 2025 rules.
Pro Tips: Navigating Chad Tax Residency in 2025
- Carefully track cumulative days spent in Chad throughout each tax year, especially if your presence nears the 183-day threshold.
- If you set up, own, or lease any form of permanent dwelling in Chad, be aware that holding it for a year or more may result in resident status—even without lengthy stays.
- Review where your main business or economic activities are performed—significant economic engagement in Chad can override physical absence.
- Always maintain clear records of overseas and local activity patterns to support your residency position in case of audit.
Official Resources
For further reference and official updates regarding tax residency determination, consult the official Chadian government website: gouvernementdutchad.org.
To summarize, Chad’s tax residency rules in 2025 employ a combination of physical presence, habitual living, economic connections, and long-term control of a home. There is no automatic tie to family or citizenship. The most important considerations are days in-country, location of economic interest, and property held. Staying fully informed and keeping up-to-date records makes navigating these rules much simpler for international professionals and business owners alike.