Africa · XOF
Cote d’Ivoire
Reviewed 2026-06-21
Top income tax
32%
Self-employed SS
Yes
VAT
18%
Capital gains
17%
Exit tax
No
Nomad visa
No
51
/ 100
Tax efficiency37
Ease to enter50
Ease to exit77
Cost of living85
Internet11
English25
Cote d'Ivoire taxes residents on their worldwide income through a progressive salary tax that runs from 0 to 32 percent following the 2023 reform that merged the old schedular taxes. Headline business rates are a 25 percent corporate income tax and an 18 percent VAT, with a 15 percent withholding on dividends and no controlled foreign company rules. Social security is mandatory for the self-employed under the RSTI scheme, and there is no digital nomad visa, though foreign founders can obtain an entrepreneur residence card.
Personal income tax
Income tax structureProgressive
Top income tax rate32%
Entry income tax rate16%
Top rate threshold$158,700
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate6.3%
Employer SS rate15.45%
Indirect & other taxes
VAT standard rate18%
Capital gains rate17%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index38
Internet speed58 Mbps
English proficiencyLow
Civil liberties48
Sources
- PwC Worldwide Tax Summaries — Ivory Coast Individual Taxes on Personal Income
- PwC Worldwide Tax Summaries — Ivory Coast Individual Other Taxes (social security, capital gains)
- PwC Worldwide Tax Summaries — Ivory Coast Corporate Taxes on Corporate Income and Other Taxes (CIT, VAT)
- PwC Worldwide Tax Summaries — Ivory Coast Corporate Withholding Taxes and Group Taxation (dividends, CFC)
- ISSA Country Profile — Cote d'Ivoire (self-employed RSTI scheme)
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.