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China vs Ivory Coast: tax rates compared

China has an income tax rate of 45%, 13pp above Ivory Coast's 32%. The 200-country average is 28%: both sit above it. China's figure is dated 2025-12-31 and Ivory Coast's 2026-03-11, so the two rates come from different data vintages.

Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income32%45%Corporate25%VAT13%18%Capital Gains0%17%Wealth Tax0%
five shared taxes, side by side
Tax CN CIDifference
Income Tax45%32%CN +13 pp
Corporate Tax25%25%match
VAT13%18%CI +5 pp
Capital Gains Tax0%17%CI +17 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
China45%Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Taxes on personal income) · as of 2025-12-31
Ivory Coast32%Source: PWC Worldwide Tax Summaries — Ivory Coast (Côte d'Ivoire) (Individual, Taxes on personal income) · as of 2026-03-11
Difference+13 ppChina higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
China25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Ivory Coast25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference0 ppdisplayed rates match

China and Ivory Coast share the same corporate tax rate: 25%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
China13%Source: PWC Worldwide Tax Summaries — China, People's Republic of (Corporate, Other taxes) · as of 2025-12-31
Ivory Coast18%Source: PWC Worldwide Tax Summaries — Ivory Coast (Côte d'Ivoire) (Corporate, Other taxes) · as of 2026-03-11
Difference−5 ppIvory Coast higher

Ivory Coast has a VAT rate of 18%, 5pp above China's 13%. The 181-country average is 15%: China sits below it, Ivory Coast sits above it. China's figure is dated 2025-12-31 and Ivory Coast's 2026-03-11, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
China0%Source: State Taxation Administration Shanxi Provincial Tax Service — Caishuizi [1998] No. 61 (财税字〔1998〕61号) · as of 1998-03-30
Ivory Coast17%Source: Code Général des Impôts de Côte d'Ivoire (2025 consolidated edition), Articles 180 and 182 · as of 2025-01-01
Difference−17 ppIvory Coast higher

Ivory Coast has a capital gains tax rate of 17%, 17pp above China's 0%. The 175-country average is 10.3%: China sits below it, Ivory Coast sits above it. China's figure is dated 1998-03-30 and Ivory Coast's 2025-01-01, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
China0%Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Other taxes) · as of 2025-12-31
Ivory Coast0%Source: PWC Worldwide Tax Summaries — Ivory Coast (Cote d'Ivoire) (Individual, Other taxes) · as of 2026-03-11
Difference0 ppdisplayed rates match

China and Ivory Coast share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. China's figure is dated 2025-12-31 and Ivory Coast's 2026-03-11, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.