Côte d'Ivoire Tax & Investment Guides
16 guides covering Ivorian taxation, progressive IRPP/ITS 0-36% (7 annual brackets), family quotient system, professional deduction 25%, corporate income tax 25% standard (15% agriculture, 8% new industrial, 0% SEZ), VAT 18%, CNPS 6.3% employee + 12.1% employer, registration duties 7%, CGT 20% on property, and key investment topics for 2026.
Personal Tax & Residency
Progressive IRPP/ITS 0-36% across 7 annual brackets, family quotient system, professional deduction 25%, 183-day residency rule, DTTs
Côte d'Ivoire Cross-Border Tax Guide 2026 — Transfer Pricing OECD, Thin Cap, DTTs, WHT
Ivorian cross-border taxation. Transfer pricing rules following OECD guidelines, thin capitalisation (1.5:1 debt-to-equity), double tax treaties with over 15 countries, controlled foreign company rules, and withholding tax rates for 2026.
Côte d'Ivoire Personal Tax Guide 2026 — IRPP/ITS 0–36% Progressive, Family Quotient
Ivorian personal income tax (IRPP/ITS). Progressive rates 0%, 10%, 15%, 20%, 25%, 30%, 36% across 7 annual brackets. Family quotient system, professional deduction 25%, CFCE communal tax, and filing requirements for 2026.
Côte d'Ivoire Tax Filing Guide 2026 — DGI e-Impôts Portal, Filing Deadlines, NUI, Penalties
filing taxes in Côte d'Ivoire. DGI e-Impôts online portal, annual return deadlines (30 April for individuals, 30 April for companies), quarterly instalments, NUI registration, and penalties for 2026.
Côte d'Ivoire Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, DTTs
Ivorian tax residency. 183-day physical presence test, permanent home criterion, source of income rules, double tax treaties with France, Canada, Belgium, Germany, and others for 2026.
VAT & Indirect Tax
VAT 18% standard rate, 0% exports, registration threshold XOF 50M turnover, electronic VAT filing
Business & Corporate Tax
CIT 25% standard, 15% agriculture, 8% new industrial companies (5 years), 0% SEZ, CEPICI investment incentives, transfer pricing OECD
Côte d'Ivoire Business Registration Guide 2026 — CEPICI, Company Types, NUI, Permits
registering a business in Côte d'Ivoire. CEPICI one-stop shop, company types (SARL, SA, SAS, Branch), NUI tax registration, business permits, timelines, costs, and compliance for 2026.
Côte d'Ivoire Corporate Tax Guide 2026 — CIT 25%, Agriculture 15%, New Industrial 8%, SEZ 0%
Ivorian corporate income tax. Standard CIT 25% for resident companies, 15% for agriculture, 8% for new industrial companies (first 5 years), 0% for SEZ companies, and CEPICI investment incentives for 2026.
Investment & Savings
Dividends WHT 10%, interest WHT 10%, crypto as movable property, CNPS pension
Côte d'Ivoire Capital Gains Tax Guide 2026 — CGT 20% on Property, Movable Assets
Ivorian capital gains tax. CGT 20% on gains from property disposals and certain movable assets. Exemption for principal residence. Registration duties 7% on property transfers. Calculation rules and compliance for 2026.
Côte d'Ivoire Crypto Tax Guide 2026 — Taxed as Movable Property, Capital Gains at Progressive Rates
Ivorian cryptocurrency taxation. Crypto is treated as movable property (biens meubles). Gains are taxed as capital gains at progressive IRPP rates (0-36%). Mining, staking, and trading are taxable. Practical guidance for 2026.
Côte d'Ivoire Investment Income Guide 2026 — Dividends 10%, Interest 10% WHT
Ivorian investment income taxation. Dividend withholding tax 10% (final for residents), interest withholding tax 10% on bonds and deposits, capital gains on securities, treasury bills, and mutual funds for 2026.
Côte d'Ivoire Pension Guide 2026 — CNPS Old-Age Pension, Retirement Age 55, Contribution Rules
Ivorian pensions. CNPS old-age retirement pension at age 55, contribution requirements (60 months minimum), pension calculation formula (1.33% per year), survivor and disability pensions, and voluntary insurance for 2026.
Property & Wealth Tax
Registration duties 7%, CGT 20% on property, annual property tax 0.5%, rental income, no wealth tax
Côte d'Ivoire Inheritance & Gift Tax Guide 2026 — Registration Duties, Succession Law, Notarial Formalities
Ivorian inheritance and gift tax. No separate inheritance tax — registration duties apply at 7% on inheritances. Gift tax at progressive rates via registration duties. Intestate succession under the Civil Code, wills, and probate for 2026.
Côte d'Ivoire Property Tax Guide 2026 — Registration 7%, Annual Property Tax 0.5%, CGT 20%
Ivorian property taxation. Registration duties 7% on transfers, annual property tax 0.5% (Taxe Foncière), CGT 20% on property gains, notarial fees, and compliance requirements for 2026.
Côte d'Ivoire Rental Income Guide 2026 — Tax at Progressive IRPP Rates, Deductions
Ivorian rental income taxation. Rental income is taxed at progressive IRPP rates (0-36%) for individuals. Deductible expenses include maintenance, property tax, insurance, and mortgage interest. Filing requirements for 2026.
Côte d'Ivoire Wealth Tax Guide 2026 — No Annual Wealth Tax, Taxe Foncière as Proxy
wealth taxation in Côte d'Ivoire. Côte d'Ivoire does not impose an annual net wealth tax. The Taxe Foncière (annual property tax at 0.5%) serves as a proxy wealth tax on real estate. No net worth tax, no solidarity surcharge for 2026.
Employment & Social Security
CNPS 6.3% employee + 12.1% employer, capped at XOF 6,000,000/year, pension system, retirement benefits
Côte d'Ivoire Calculators (6)
Free calculators for Ivorian salary, tax, and personal finance.
Côte d'Ivoire Salary
Net pay after IRPP/ITS 0-36%, CNPS 6.3%, professional deduction 25%.
Côte d'Ivoire VAT
VAT 18% net/gross calculation.
Côte d'Ivoire Corporate Tax
CIT 25%, agriculture 15%, new industrial 8%, SEZ 0%.
Côte d'Ivoire Property Tax
Registration 7%, annual 0.5%, CGT 20%.
Côte d'Ivoire Income Tax
IRPP/ITS 0-36% bracket calculator with family quotient.
Côte d'Ivoire Social Insurance
CNPS 6.3%+12.1% capped at XOF 6M/year.