Côte d'Ivoire Inheritance & Gift Tax Guide 2026

Overview — Inheritance & Gift Taxation

Côte d'Ivoire does not have a separate inheritance tax or estate duty. Instead, transfers upon death and lifetime gifts are subject to registration duties (Droits d'Enregistrement) under the General Tax Code. These duties are payable when the succession deed or gift deed is registered with the tax authorities through a notary. The rate varies based on the familial relationship between the parties. The absence of a separate inheritance tax makes Côte d'Ivoire relatively favourable for wealth transfer, though the registration duties can be significant for large estates, especially when passing to non-family members.

Registration Duties on Inheritances

The registration duty rates applicable to inheritances (successions) are based on the portion received by each heir and their relationship to the deceased:

• 7% — for direct descendants (children, grandchildren) and ascendants (parents, grandparents)
• 15% — for siblings, nephews, nieces, and other extended family members
• 25% — for unrelated persons and non-family beneficiaries
• 5% — for the surviving spouse (reduced rate for spousal inheritance)

These duties apply to the net value of the assets inherited (after deducting debts and funeral expenses). The first XOF 5,000,000 of each heir's portion is generally exempt from registration duties. Assets must be declared to DGI within 6 months of the death for estates within Côte d'Ivoire, or 12 months for estates abroad.

Gift Tax — Registration Duties on Donations

Lifetime gifts (donations) are also subject to registration duties at rates that depend on the relationship between the donor and recipient:

• 7% — gifts to direct descendants (children) and ascendants (parents)
• 15% — gifts to siblings, nephews, nieces
• 25% — gifts to unrelated persons
• 5% — gifts between spouses

Gift tax is payable by the donor at the time the gift deed is registered with DGI. The first XOF 1,000,000 of gifts per year per recipient is generally exempt. Gifts to registered charitable organisations are exempt from registration duties. A notarial deed (acte notarié) is required for gifts of real property and recommended for significant gifts of other assets.

Intestate Succession — Civil Code

If a person dies without a valid will (intestate), the distribution of their estate is governed by the Ivorian Civil Code (Code Civil). The estate is divided among the legal heirs in the following order:

• Spouse and children — the spouse receives 25% of the estate, and the remaining 75% is divided equally among the children
• Spouse, no children — the spouse receives 50%, and the remaining 50% goes to the parents and siblings
• No spouse, children survive — the entire estate is divided equally among the children
• No spouse, no children — the estate goes to the parents and siblings

The surviving spouse has a legal right to remain in the family home for life (droit d'habitation). The forced heirship rules (réserve héréditaire) protect the rights of children, who cannot be entirely disinherited.

Wills & Probate

Having a valid will (testament) is the most effective way to ensure assets pass according to the deceased's wishes. A will must be in writing and notarised (testament authentique) or handwritten (testament olographe). The will must appoint an executor. Probate is the legal process of recognising the will and granting authority to the executor. The process involves the Tribunal de Première Instance and requires a notaire to prepare the deed of delivery (acte de délivrance de legs). The probate process typically takes 3–6 months for simple estates and longer for complex ones. Foreign nationals with assets in Côte d'Ivoire should have a separate Ivorian will covering their local assets.

FAQs

Do I need to pay tax on inherited property if I sell it?

Yes, if you sell inherited property, CGT at 20% applies on the gain (selling price minus the deceased's original cost base). There is no step-up in basis at death in Côte d'Ivoire, so holding the property for a long period may result in a significant gain.

Is there a way to reduce gift tax when transferring assets to family?

You can use the annual exemption of XOF 1,000,000 per recipient per year. Marriage gifts and certain family allowances may also be partially exempt. For larger transfers, structured planning with a notary is recommended.

Does Côte d'Ivoire recognise foreign wills?

Foreign wills may be recognised but must go through the exequatur process to be effective for Ivorian assets. It is generally advisable to execute a separate Ivorian will for assets located in Côte d'Ivoire.

Disclaimer

This guide provides general information about Ivorian inheritance and gift tax for the 2026 tax year. Succession law is complex. Always consult with a qualified Ivorian notary or lawyer for advice specific to your situation. InvestmentKit does not provide tax or legal advice.