🇨🇮 Ivory Coast
CI / CIV #68
Nomad Score
46.0
Cities
11
Region
African Union,
Francophone,
Africa,
Africa,
Western Africa,
Emerging Markets,
Developing Countries
Currency
XOF
🇨🇮 IVORY COAST TAX PROFILE
Data year: 2025
Tax System
Worldwide
Top PIT Rate
36.0%
Corporate Tax Rate
25.0%
VAT
18.0%
Capital Gains Tax
--
Social Security (Employee)
--
Social Security (Employer)
--
Dividend Withholding
--
Interest Withholding
--
Royalty Withholding
--
Treaty Count
12
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present 183+ days in a calendar year.
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
📚 SOURCES
- PwC / Tax Foundation (accessed Mar 23, 2026)
🔗 RELATED
🧭 CONTINUE EXPLORING IVORY COAST