Chad | Finance Law 2025 – Changes to Tax Exemptions in Article 3 of the General Tax Code
The Ministry of Finance and Budget has introduced key
updates to Article 3 of the General Tax Code, effective 1 January 2025,
impacting tax exemptions on certain salaries. These changes will affect payroll
calculations for the 2025 tax year.
Key update: Expanded and Extended Salary Tax Exemptions
Previously, salaries paid to young graduates under 35,
workers hired by companies under the standard taxation regime, and employees
with disabilities were tax-exempt for three years. However, the 2025 amendments
introduce two major changes:
- The
exemption period for young graduates under the age of 35 and workers
recruited by companies under the standard tax regime has been extended
from three to five years, providing a longer tax benefit.
- The
exemption for employees with disabilities now applies indefinitely to all
individuals with disabilities, regardless of whether they work in the
public or private sector.
For the complete Finance Law 2025, please click
here.
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