Côte d'Ivoire Capital Gains Tax Guide 2026

Overview — CGT in Côte d'Ivoire

Capital gains tax in Côte d'Ivoire applies primarily to real estate transactions. A chargeable gain arises when a person disposes of real property (land, buildings, or real estate rights) for consideration exceeding the acquisition cost. The tax applies to both individuals and companies. Resident individuals and companies are taxed on worldwide chargeable gains; non-residents are taxed only on gains from Ivorian assets. The rate is a flat 20% on net chargeable gains from property. Gains from the disposal of shares in Ivorian companies by non-residents may also be subject to CGT under certain conditions.

CGT Rate — 20% on Property

The CGT rate on real property disposals is 20% of the net chargeable gain. The chargeable gain is calculated as: Disposal price minus (Acquisition cost + Incidental acquisition costs + Enhancement expenditure). Allowable costs include the original purchase price, notarial fees, registration duties, survey costs, and capital improvements. Only expenditure for the acquisition or enhancement of the asset qualifies. The gain must be reported in the tax year of disposal. CGT on property is assessed separately from income tax and is subject to a minimum tax based on the sale price (typically 5% of the gross sale price) where the computed gain results in a lower tax.

Principal Residence Exemption

Gain from the disposal of an individual's principal private residence is exempt from CGT, provided the property has been occupied as the main residence for at least 5 consecutive years. Partial relief is available where the property has been used partly as a residence and partly for business. The exemption covers the building and up to a reasonable area of surrounding land. Second homes, investment properties, and vacant land are fully chargeable at 20%. The exemption must be claimed in the tax return with supporting evidence of occupation.

Registration Duties — 7%

In addition to any CGT liability, property transfers in Côte d'Ivoire are subject to registration duties (Droits d'Enregistrement) at 7% of the higher of the purchase price or the market value. These duties are payable at the time of transfer and are typically shared between buyer and seller unless otherwise agreed. The registration duty covers the formal registration of the title deed with the Land Registry (Conservation Foncière). Additional notarial fees of approximately 2–3% of the property value apply.

Shares & Securities

Gains from the disposal of shares and securities are generally subject to a separate tax regime. For individuals, gains on the sale of shares in Ivorian companies are subject to CGT at a rate of 5% (for shares held for more than 2 years) or 10% (for shorter holding periods). Gains on shares listed on the Bourse Régionale des Valeurs Mobilières (BRVM) may be exempt under certain conditions. For corporate shareholders, gains on share disposals are included in ordinary taxable profit and taxed at the standard CIT rate of 25%.

FAQs

How do I calculate my chargeable gain on property?

The chargeable gain is the difference between the sale price (net of selling costs) and the acquisition cost (plus improvement costs and buying costs). Example: Buy land for XOF 50,000,000, sell for XOF 80,000,000, costs of XOF 3,000,000. Gain = 80,000,000 − 50,000,000 − 3,000,000 = XOF 27,000,000. CGT at 20% = XOF 5,400,000.

Can I offset capital losses against capital gains?

Capital losses on property may be offset against capital gains in the same tax year. Unrelieved losses may be carried forward for up to 5 years but cannot be offset against other income (salary or business profits).

What are the total costs of buying property in Côte d'Ivoire?

Total transaction costs typically range from 10% to 15% of the purchase price, including registration duties (7%), notarial fees (2–3%), and various administrative charges. These costs are not deductible for CGT purposes for owner-occupiers but may be added to the cost base.

Disclaimer

This guide provides general information about Ivorian capital gains tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Ivorian tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.