Cote d'Ivoire's headline corporate income tax (CIT) rate is 25.
The headline personal income tax (PIT) rate is 32.
The standard VAT/GST (or equivalent consumption tax) rate is 18. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Individuals resident in Cote d'Ivoire are subject to direct income tax depending on the type of revenue earned; the exact statutory residence test criteria beyond this are not fully elaborated in available secondary sources - confirm via PwC's detailed guidance or local counsel. Resident companies are taxed on worldwide income (with exceptions for profits from a PE located outside Cote d'Ivoire, which is not taxable and thus generates no offsetting credit); non-resident entities without a PE are subject to 20% withholding tax on Cote d'Ivoire-source income, subject to DTTs.
Cote d'Ivoire has no CFC rules - profits earned by foreign companies controlled by Ivorian tax residents are not taxable in Cote d'Ivoire until effectively distributed (typically as dividends), notwithstanding the BEPS Action 3 recommendation that countries adopt such rules.
Interest deductibility is governed by a layered framework: thin capitalization rules restricting related-party loan interest beyond share capital, the arm's-length principle, and an overall net financial expense cap of 30% of EBITDA. Additionally, the applicable interest rate on related-party debt may not exceed the average BCEAO (West African States Central Bank) lending rate plus 2 percentage points. Separately, where losses reduce a company's equity below 50% of share capital, recapitalization is required within two years or the company must be dissolved.
Cote d'Ivoire has double tax treaties with Belgium, Canada, France, Germany, Italy, Morocco, Norway, Portugal, Switzerland, Tunisia, the UAE, and the UK, plus WAEMU-framework treaties applicable with Benin, Burkina Faso, Guinea-Bissau, Mali, Niger, Senegal, and Togo.