Côte d'Ivoire Rental Income Guide 2026

Overview — Rental Income Tax in Côte d'Ivoire

Rental income from letting or leasing of immovable property (land and buildings) is chargeable to income tax in Côte d'Ivoire. For individual landlords, net rental income (after allowable deductions) is added to other income and taxed under the progressive IRPP brackets (0–36%). For corporate landlords, rental income is included in taxable profit and taxed at the standard CIT rate of 25%. Landlords must declare rental income in their annual tax return. The tenant may be required to withhold a deposit (typically 1–3 months' rent) but there is no specific rental withholding tax regime as in some other jurisdictions.

Individual Landlords — Progressive IRPP Rates

For individual landlords, net rental income is calculated as gross rent received less allowable deductions, and is then added to the landlord's other income (salary, business income, etc.) for IRPP purposes. The family quotient system applies to the total income. If the landlord's total income falls within the 0% bracket (XOF 630,000 annually), no tax is due on rental income. Landlords earning substantial rental income will be taxed at their marginal rate up to 36%. Unlike some countries, Côte d'Ivoire does not have a separate final withholding tax on rental income — it must be declared in the annual return.

Allowable Deductions

Landlords may deduct expenses incurred in earning the rental income, including:

• Repairs & maintenance — ordinary repairs (not capital improvements)
• Property management fees — paid to licensed property managers
• Insurance premiums — building and fire insurance
• Mortgage interest — interest on loans used to acquire or improve the property
• Property tax (Taxe Foncière) — annual property tax paid to DGI
• Notarial fees — for lease agreements and renewals

To claim deductions, the landlord must keep proper records of all expenses with supporting receipts and invoices. Capital improvements (additions, renovations that increase the property value) are not immediately deductible but may be added to the cost base for CGT purposes or depreciated over time.

Corporate Landlords

Companies that earn rental income as part of their business activity are taxed at the standard CIT rate of 25% on net rental profits. The same deductible expenses apply as for individuals. Companies may also claim depreciation on the rental property (buildings at 5% straight-line). Rental income received by a company is included in its general taxable profit and reported in the annual CIT return. Companies with significant rental activities should register this activity with DGI.

Vacant Property Rules

Rental income is only taxable when the property is actually let or available for letting. There is no deemed rental income for vacant or owner-occupied properties. However, the Taxe Foncière (annual property tax) continues to apply regardless of occupancy. If a property is let for only part of the year, only the rent received for that period is taxable. Expenses incurred during vacant periods (e.g., security, maintenance) may be deducted if they relate to the rental activity. Short-term letting (e.g., Airbnb, holiday rentals) is also subject to rental income tax and must be declared.

FAQs

Do I need to declare rental income if I rent out a single room in my home?

Yes, all rental income must be declared in your annual tax return, even if you rent out a room in your principal residence. You may deduct a proportion of your housing expenses (utilities, maintenance, property tax) corresponding to the rented area.

What if I rent my property through an agency?

The agency may handle the rental on your behalf, but you remain responsible for declaring the rental income in your annual tax return. The agency should provide you with an annual statement of rent collected and fees deducted.

Are advance rent payments (e.g., 1 year upfront) taxable in one year?

Yes, rental income is taxable in the year it is received, regardless of the period it covers. If you receive 12 months' rent in a single payment, the full amount is taxable in that tax year.

Disclaimer

This guide provides general information about Ivorian rental income 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.