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…