Africa
Ivory Coast tax rates 2026
A Francophone West African hub within UEMOA. It runs a territorial system with a 25% company tax, an 18% VAT and a 32% top salary-tax rate after a 2023 wage-tax overhaul.
Territorial
Last verified
The taxes
| Personal income (top) | 32%Progressive (16–32%), a single tax on salaries and wages since Ordinance 2023-718 merged the former schedular taxes. |
|---|---|
| Corporate income | 25% |
| Capital gains | Taxed as income. Gains on real property are taxed separately, through registration duties. |
| VAT / TVA | 18% |
| Dividends (WHT) | 15% |
| Interest (WHT) | 18% |
| Royalties (WHT) | 20% |
| Social security (employee) | 6.3%, paid into the CNPS pension fund. |
| Social security (employer) | About 15%, covering pension, family allowances and work injury, within a range of 14.15–17.15%. |
| Wealth tax | None |
| Inheritance / estate | Succession duties, charged as progressive registration duties. |
| Property tax | A property tax, known as impôt foncier, on both built and undeveloped land. |
| Other | Employers pay payroll taxes on local salaries, plus a national contribution levy. |
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.