Chad's Ministry of Finance has issued Circular No. 001/MFBEPCI/2026 of 20 January 2026, providing instructions on the application of the tax measures of the 2026 Finance Law. The main tax measures are summarized as follows:
- The legal framework for the Special Economic Zones (SEZ) scheme is transposed into the General Tax Code and reformed:
- the previous total tax exemption for SEZ developers is replaced by a 50% reduction on Corporate Income Tax (CIT), the Minimum Flat Tax (IMF), the busin…