United States Minor Outlying Islands vs Ivory Coast
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
 UM
United States Minor Outlying Islands
|
 CI
Ivory Coast
|
|
|---|---|---|
| Tax system | No income tax | Worldwide |
| Tax authority | N/A | Direction Generale des Impots |
| Data year | 2025 | 2025 |
At a glance
|
UM
United States Minor Outlying Islands
|
CI
Ivory Coast
|
|
|---|---|---|
| Top personal income tax | — | 36% |
| Effective top rate | — | 36% |
| Corporate tax rate | — | 25% |
| VAT / GST | — | 18% VAT |
| Tax system | No income tax | Worldwide |
| Tax treaties | 0 | 12 |
Income tax
|
UM
United States Minor Outlying Islands
|
CI
Ivory Coast
|
|
|---|---|---|
| Top rate | — | 36% |
| Effective top rate | — | 36% |
| Capital gains tax | — | — |
| Social security (employee) | — | — |
| Social security (employer) | — | — |
Withholding rates
|
UM
United States Minor Outlying Islands
|
CI
Ivory Coast
|
|
|---|---|---|
| Dividends | — | — |
| Interest | — | — |
| Royalties | — | — |
Other taxes
|
UM
United States Minor Outlying Islands
|
CI
Ivory Coast
|
|
|---|---|---|
| Corporate tax | — | 25% |
| Inheritance tax | — | — |
| Wealth tax | — | — |
Tax features
|
UM
United States Minor Outlying Islands
|
CI
Ivory Coast
|
|
|---|---|---|
| Personal income tax | No | Yes |
| Capital gains tax | Yes | Yes |
| Corporate tax | No | Yes |
| VAT / GST | No | Yes |
| Wealth tax | No | No |
| Inheritance tax | No | No |
| Exit tax | No | No |
| CFC rules | No | No |
| Digital services tax | No | No |
| Crypto-specific rules | No | No |
| Participation exemption | No | No |
| Territorial exemption | Yes | No |
Special regimes
|
UM
United States Minor Outlying Islands
|
CI
Ivory Coast
|
|
|---|---|---|
| Digital nomad tax regime | No | No |
| Non-dom regime | No | No |
Residency and filing
|
UM
United States Minor Outlying Islands
|
CI
Ivory Coast
|
|
|---|---|---|
| Residency threshold | — | 183 days |
| Filing deadline | — | — |
| Automatic extension | No | No |
| Residency rules | — | Resident if present 183+ days in a calendar year. |