Côte d'Ivoire Capital Gains Tax
Detailed capital gains tax rates and rules for Côte d'Ivoire in 2026.
Capital GainsXOF
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.
Standard Rate
12%
Exemptions
- Gains reinvested in approved activities
- Certain merger and reorganization gains
How Côte d'Ivoire Capital Gains compares
Côte d'Ivoire’s capital gains tax rate of 12% is the 111th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Africa’s regional average of 14.1%.
Côte d'Ivoire
12%
Africa average
14.1%
Global average
13.8%
