Ivory CoastIvoryThe general industrial and commercial profits rate is 25%. The minimum tax is generally 0.5% of total turnover, with a XOF 3 million minimum and XOF 35 million maximum.
Corporate Tax
25%
Income Tax
0% - 32%
VAT Rate
18%
Capital Gains Tax
17%
Effective Rate
25%
Income Tax Brackets
- 0 - 900,0000%
- 900,000 - 2,880,00016%
- 2,880,000 - 9,600,00021%
- 9,600,000 - 28,800,00024%
- 28,800,000 - 96,000,00028%
- 96,000,000 - ∞32%
Capital Gains
17%
17% on gains from the sale of shares and securities.