| Cote d'Ivoire (Ivory Coast) Income Tax Cote d'Ivoire income tax (Tax General on the revenue - IGR) rate is 37.5%
Special tax regime for expatriates: Expatriates are taxed at the same rate as nationals, at 37.5%.
Tax Year: Tax year in Ivory Coast is the calendar year.
Cote d'Ivoire (Ivory Coast) Corporate Tax RatesThe standard rate of company tax (Tax benefits industrial and commercial - BIC) in Cote d'Ivoire is 25%. For a company that performs sales less than 1 million CFA francs, the corporate tax rate is 20%.
The tax rate for foreign companies is 20% (adopted at the source).
Taxation of Capital Gains in Cote d'Ivoire: Long-term capital gains tax is included in the corporate tax in Ivory Coast.
Cote d'Ivoire Social Security Contributions: 15.6%
Cote d'Ivoire Payroll Tax: 2.8%
Property Tax (developed land): 15%
Property Tax (undeveloped land): 1.5%
Cote d'Ivoire Advertising Tax: 3%
Withholding Tax on Dividends: 10/12/18%
Withholding Tax on Interests: 18%
Withholding Tax on Royalties: 20%
Cote d'Ivoire (Ivory Coast) Value Added TaxThe standard rate of Value Added Tax (Taxe sur la Valeur Ajoutée) in Cote d'Ivoire is 18%. The reduced tax rate is 11% for certain operations.
Those goods and services are exempt from Value Added Tax in Cote d'Ivoire: Water and electricity, food base, medical and pharmaceutical, banking services and insurance, a few international trade, fertilizers, pesticides, operations and the feedingstuffs and animal of domestic goods.
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