Côte d'Ivoire Tax Rates
Côte d'Ivoire operates a schedular tax system where different types of income are taxed separately. The Direction Générale des Impôts administers a system featuring a 25% corporate tax rate, 18% VAT, and various withholding taxes. As the largest economy in Francophone West Africa and the world's largest cocoa producer, Côte d'Ivoire is a key economic hub in the WAEMU region.
Top Income Tax Rate
36%
Corporate Tax Rate
25%
VAT / Sales Tax
18%
Capital Gains Tax
12%
Detailed Tax Information
Income Tax Brackets
Côte d'Ivoire uses a schedular system where employment income is subject to a progressive general income tax (IGR) with rates from 0% to 36%, plus a salary tax of 1.5%. The tax on salaries and wages (IS) is a flat 1.5%. Non-residents are taxed on Ivorian-sourced income. A family quotient system applies to reduce the tax burden for dependents.
| Income Range | Tax Rate |
|---|---|
| CFA 0 – CFA 3.6M | 0% |
| CFA 3.6M – CFA 5.4M | 10% |
| CFA 5.4M – CFA 9.6M | 15% |
| CFA 9.6M – CFA 14.4M | 20% |
| CFA 14.4M – CFA 24.0M | 25% |
| CFA 24.0M – CFA 48.0M | 33% |
| CFA 48.0M+ | 36% |
Corporate Tax
The standard corporate tax rate is 25%. Mining and petroleum companies may be subject to different rates under concession agreements. A minimum tax of 1% of turnover applies. Companies in free zones may enjoy tax holidays of up to 25 years.
Standard Rate
25%
Capital Gains Tax
Capital gains from the disposal of business assets are included in taxable business income. Gains from property transfers are subject to a 12% tax. Share disposal gains may be subject to the general income tax.
Rate
12%
VAT / Sales Tax
VAT is levied at 18% with a reduced rate of 9% for certain products. Basic necessities, healthcare, and education are exempt. Exports are zero-rated. Registration is mandatory for businesses with turnover above the threshold.
Standard Rate
18%
Cryptocurrency Tax
Côte d'Ivoire does not have specific cryptocurrency legislation. As a WAEMU member, crypto regulation falls under the BCEAO, which has warned against cryptocurrency transactions.
Tax Treaties
Côte d'Ivoire has approximately 10 double taxation agreements, primarily with Francophone countries.
Treaty Network
10
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Côte d'Ivoire
See how much you could save by moving here from your current country.
+$18K
Tax in United States
$24K
24.4% effective
Tax in Côte d'Ivoire
$6K
6.3% effective
You Save
74.1%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
