Côte d'Ivoire Corporate Income Tax
Detailed corporate income tax rates and rules for Côte d'Ivoire in 2026.
Corporate TaxXOF
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%
How Côte d'Ivoire Corporate Tax compares
Côte d'Ivoire’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Africa’s regional average of 27.1%.
Côte d'Ivoire
25%
Africa average
27.1%
Global average
22.2%
