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CI

Ivory Coast

Western Africa XOF

CI · CIV · #68 · 11 cities

Nomad score 47/100 Compare
Top income tax 32.0% Worldwide system
Corporate tax 25.0%
TVA 18.0% standard rate
Tax residency 183 days 20 tax treaties

Ivory Coast tax profile

Data year: 2026

Tax system
Worldwide Residents are taxed on worldwide income under the Code general des impots (CGI). Employment income is subject to impot sur les traitements et salaires (ITS), reformed from 1 January 2024 (Ordonnance n° 2023-719) by merging the former salary tax, national contribution and salary IGR into one progressive monthly scale topping at 32%, with a reduction d'impot pour charges de famille (RICF) applied to gross tax. Business profits use impot sur les benefices industriels et commerciaux (BIC) at 25% (30% for telecommunications, ICT and gaming); liberal professions use impot sur les benefices non commerciaux (BNC) at 25%. Impot general sur le revenu (IGR) remains a global tax on net categorical income with a separate annual scale up to 36%, with annual IGR declaration obligations suspended since the 2017 finance annex but categorical taxes still due. Standard TVA is 18%. WAEMU/UEMOA member; XOF is pegged to the euro.
Top PIT rate
32.0%
Corporate tax rate
25.0%
TVA
18.0%
Capital gains tax
17.0% Gains on buildings or fractions sold by individuals or partnerships outside the corporate regime are taxed at 17% (PwC; 2025 finance annex raised some non-business real-estate plus-values to 17%). Most operating gains are taxed as BIC/BNC profit; corporate gains are taxed at ordinary CIT rates.
Social security (employee)
6.3%
Social security (employer)
7.7%
Social security cap (annual)
XOF 40,500,000
Dividend withholding
15.0%
Interest withholding
18.0%
Royalty withholding
20.0%
Treaty count
20
Tax authority: Direction Generale des Impots Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate USD equivalent
XOF 0 and above 25.0% $0 +
Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
XOF 0 XOF 900,000 0.0% $0 – $1,483
XOF 900,001 XOF 2,880,000 16.0% $1,483 – $4,745
XOF 2,880,001 XOF 9,600,000 21.0% $4,745 – $15,815
XOF 9,600,001 XOF 28,800,000 24.0% $15,815 – $47,446
XOF 28,800,001 XOF 96,000,000 28.0% $47,446 – $158,154
XOF 96,000,001 and above 32.0% $158,155 +
Local currency: XOF

Tax residency

Days threshold
183 days
Residency rules
Income tax is due from persons with habitual residence in Côte d'Ivoire—typically a home, principal place of stay, or certain payroll links to an Ivorian employer (DGI fiscal system guide). Separately, income can be taxable when the recipient stays in Côte d'Ivoire at least 183 days in the calendar year, but only for income earned during those periods (DGI note de service); some treaties measure the 183-day test over 12 consecutive months instead of the civil year. Treaty tie-breakers use permanent home/centre of vital interests, then longest stay, then nationality.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
30 May
Employers withhold ITS monthly. PwC lists the personal income tax return and final payment due date as 30 May. Companies subject to audit file CIT by 30 June; other entities by 30 May, with instalments and balance dates varying by sector and tax office.

Sources

Change history

    • Income tax brackets updated

    2026 refresh — PIT top 36% → 32%, data year 2025 → 2026, brackets, WHT, CNSS, filing, treaty count, authority URL, sources and descriptions; VAT name VAT → TVA (https://dgi.gouv.ci/assets/documents/IMPOTS%20ET%20TAXES%20EN%20COTE%20D%27IVOIRE%20.pdf).

    • Income tax brackets updated

    2026 refresh — PIT top 36% → 32%, data year 2025 → 2026, brackets, WHT, CNSS, filing, treaty count, authority URL, sources and descriptions; VAT name VAT → TVA (https://dgi.gouv.ci/assets/documents/IMPOTS%20ET%20TAXES%20EN%20COTE%20D%27IVOIRE%20.pdf).

    • Income tax brackets updated

    2026 refresh — PIT top 36% → 32%, data year 2025 → 2026, brackets, WHT, CNSS, filing, treaty count, authority URL, sources and descriptions; VAT name VAT → TVA (https://dgi.gouv.ci/assets/documents/IMPOTS%20ET%20TAXES%20EN%20COTE%20D%27IVOIRE%20.pdf).

    • Income tax brackets updated

    2026 refresh — PIT top 36% → 32%, data year 2025 → 2026, brackets, WHT, CNSS, filing, treaty count, authority URL, sources and descriptions; VAT name VAT → TVA (https://dgi.gouv.ci/assets/documents/IMPOTS%20ET%20TAXES%20EN%20COTE%20D%27IVOIRE%20.pdf).

    • Income tax brackets updated

    2026 refresh — PIT top 36% → 32%, data year 2025 → 2026, brackets, WHT, CNSS, filing, treaty count, authority URL, sources and descriptions; VAT name VAT → TVA (https://dgi.gouv.ci/assets/documents/IMPOTS%20ET%20TAXES%20EN%20COTE%20D%27IVOIRE%20.pdf).

    • Income tax brackets updated

    2026 refresh — PIT top 36% → 32%, data year 2025 → 2026, brackets, WHT, CNSS, filing, treaty count, authority URL, sources and descriptions; VAT name VAT → TVA (https://dgi.gouv.ci/assets/documents/IMPOTS%20ET%20TAXES%20EN%20COTE%20D%27IVOIRE%20.pdf).

    • Income tax brackets updated

    2026 refresh — PIT top 36% → 32%, data year 2025 → 2026, brackets, WHT, CNSS, filing, treaty count, authority URL, sources and descriptions; VAT name VAT → TVA (https://dgi.gouv.ci/assets/documents/IMPOTS%20ET%20TAXES%20EN%20COTE%20D%27IVOIRE%20.pdf).

    • Income tax brackets updated

    2026 refresh — PIT top 36% → 32%, data year 2025 → 2026, brackets, WHT, CNSS, filing, treaty count, authority URL, sources and descriptions; VAT name VAT → TVA (https://dgi.gouv.ci/assets/documents/IMPOTS%20ET%20TAXES%20EN%20COTE%20D%27IVOIRE%20.pdf).

    • Income tax brackets updated

    2026 refresh — PIT top 36% → 32%, data year 2025 → 2026, brackets, WHT, CNSS, filing, treaty count, authority URL, sources and descriptions; VAT name VAT → TVA (https://dgi.gouv.ci/assets/documents/IMPOTS%20ET%20TAXES%20EN%20COTE%20D%27IVOIRE%20.pdf).

    • Income tax brackets updated

    2026 refresh — PIT top 36% → 32%, data year 2025 → 2026, brackets, WHT, CNSS, filing, treaty count, authority URL, sources and descriptions; VAT name VAT → TVA (https://dgi.gouv.ci/assets/documents/IMPOTS%20ET%20TAXES%20EN%20COTE%20D%27IVOIRE%20.pdf).

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