CI · Africa · XOF
Ivory Coast
Tax rates
Income Tax
32%
Top rate, progressive scale
Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
18%
Standard rate
Source: PWC Worldwide Tax Summaries — Ivory Coast (Côte d'Ivoire) (Corporate, Other taxes) · as of 2026-03-11Capital Gains Tax
17%
Source: Code Général des Impôts de Côte d'Ivoire (2025 consolidated edition), Articles 180 and 182 · as of 2025-01-01Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Ivory Coast (Cote d'Ivoire) (Individual, Other taxes) · as of 2026-03-11
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Estimate your income tax on a salary with the income tax calculator.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| XOF 0 | 0% |
| XOF 75,000 | 16% |
| XOF 240,000 | 21% |
| XOF 800,000 | 24% |
| XOF 2,400,000 | 28% |
| XOF 8,000,000 | 32% |
Table states monthly income bands (XOF), with no annual-stated equivalent on the same page. Rates apply under the unified tax on salaries and wages created by Ordinance No. 2023-718 of 13 September 2023, merging three previously separate schedular taxes.
Ivory Coast's tax on salaries and wages was unified in 2023 from three previously separate schedular taxes into a single progressive monthly scale, reaching 32% on the portion of monthly income above XOF 8,000,000.
VAT
In practice
- Filing
Ivory Coast's VAT-liable taxpayers must file their return and pay monthly, by the 15th of the following month; those managed by the Direction des Grandes Entreprises or Direction des Moyennes Entreprises instead file by sector-specific deadlines — the 10th for industrial, petroleum, and mining companies, the 15th for commercial companies, and the 20th for service companies.
Source: Direction Générale des Impôts (Côte d'Ivoire) — Le système fiscal ivoirien · as of 2024-09-17- Exemptions
Ivory Coast's tax code (CGI Article 355) exempts a long, itemized list of specific operations from VAT, including insurance company transactions; unprocessed staple foodstuffs such as cereals, tubers, vegetables, eggs, non-luxury meat and fish, and milk; teaching activity; medical fees and care along with approved hospital services; newspapers and books; and agricultural inputs such as animal feed, fertilizer, and seeds.
Source: Code Général des Impôts de Côte d'Ivoire (2025 consolidated edition), Article 355 · as of 2025-01-01
Capital Gains Tax
Individual gains from the direct sale of shares or company units by their holder are taxable under the tax on income from securities (impôt sur le revenu des valeurs mobilières), at the general rate of 15%, raised to 17% for individual beneficiaries since 2025. Lower specific rates apply only to dividends from companies listed on the regional stock exchange and to certain bond income, neither of which covers this gain.
Wealth Tax
No net wealth tax is levied in Cote d'Ivoire. PWC's overview of individual taxes covers social security, VAT, luxury/excise, payroll, and capital gains taxes, with no wealth-tax subsection. The country's official tax portal describes only a real-estate-based 'impot sur le patrimoine foncier' (property tax on land and buildings), not a general tax on individuals' net worth.