Africa
Ivory Coast: tax at a glance
A Francophone West African hub within UEMOA. It runs a territorial system with a 25% company tax, an 18% VAT and a 32% top salary-tax rate after a 2023 wage-tax overhaul.
Territorial
Last verified
The taxes
- Personal income (top)
- 32%Progressive (16–32%), a single tax on salaries and wages since Ordinance 2023-718 merged the former schedular taxes.
- Corporate income
- 25%
- Capital gains
- Taxed as income. Gains on real property are taxed separately, through registration duties.
- VAT / TVA
- 18%
- Dividends (WHT)
- 15%
- Interest (WHT)
- 18%
- Royalties (WHT)
- 20%
- Social security (employee)
- 6.3%, paid into the CNPS pension fund.
- Social security (employer)
- About 15%, covering pension, family allowances and work injury, within a range of 14.15–17.15%.
- Wealth tax
- None
- Inheritance / estate
- Succession duties, charged as progressive registration duties.
- Property tax
- A property tax, known as impôt foncier, on both built and undeveloped land.
- Other
- Employers pay payroll taxes on local salaries, plus a national contribution levy.
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.