Côte d'Ivoire Property Tax Guide 2026

Overview — Property Taxation in Côte d'Ivoire

Property taxation in Côte d'Ivoire involves multiple levels. The central government (through DGI) levies registration duties on transfers, CGT on disposals, and the annual Taxe Foncière. Notaries are responsible for collecting and remitting registration duties at the time of transfer. The Land Registry (Conservation Foncière) handles title registration and maintains property records. The system is being modernised through digitalisation of land records under the Programme National de Sécurisation Foncière. Buyers should conduct thorough due diligence, including title searches at the Conservation Foncière and engaging a licensed notary.

Registration Duties — 7%

Registration duties (Droits d'Enregistrement) are payable on property transfers at a rate of 7% of the higher of the purchase price or the market value determined by the tax authorities. The duties are paid to DGI through the notary at the time of transfer. The 7% rate applies to both land and buildings. Additional stamp duties and administrative fees of approximately 1–2% may apply. The registration duty is typically paid by the purchaser, though the parties may agree otherwise in the sale contract. The duties must be paid within one month of the signing of the deed of sale.

Annual Property Tax — Taxe Foncière (0.5%)

The Taxe Foncière is an annual tax levied on owners of developed and undeveloped real property. The tax is calculated at 0.5% of the cadastral rental value (valeur locative cadastrale) of the property. The rental value is determined by the tax authorities based on the property's location, size, and characteristics. The tax is payable annually and is collected by DGI. Exemptions apply for:

• Principal residences with rental value below a certain threshold
• New buildings for the first 5 years after construction
• Agricultural land used for farming purposes
• Properties owned by qualifying exempt entities (government, diplomatic missions)

The Taxe Foncière is due by 31 December each year, with payment typically made through the DGI online portal or at authorised bank counters.

Notarial & Other Fees

In addition to registration duties and CGT, property buyers must pay notarial and administrative fees:

• Notarial fees — 2–3% of the property value (regulated scale, covers deed preparation, title search, and registration formalities)
• Land registry fees — 0.5–1% of property value for title registration
• Survey & plot plan fees — XOF 100,000–500,000 depending on property size

Total transaction costs for buying property in Côte d'Ivoire typically range from 10% to 15% of the purchase price. These costs are not tax-deductible for owner-occupiers but may be added to the cost base for CGT purposes on eventual sale.

CGT on Property

As covered in the capital gains guide, gains from property disposal are subject to CGT at 20% of the net chargeable gain. The principal private residence exemption applies if the property has been occupied as the main residence for at least 5 consecutive years. CGT is payable by the vendor and is declared in the annual tax return for the year of disposal.

FAQs

Do I pay property tax if I own a house but live abroad?

Yes, the Taxe Foncière is payable regardless of the owner's residency. Non-resident owners should appoint a local agent or mandate a notary to handle tax payments. CGT still applies on sale.

How is the rental value determined for Taxe Foncière?

The cadastral rental value is determined by DGI based on the property's surface area, location, construction quality, and amenities. The valuation is updated periodically through the cadastral survey programme.

Are there tax incentives for property developers?

Côte d'Ivoire offers incentives for real estate development including a 5-year exemption from Taxe Foncière for new buildings, reduced registration duties for affordable housing projects, and VAT exemptions on imported construction materials under the Investment Code.

Disclaimer

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