Africa · Tax guide
Côte d'Ivoire
Côte d'Ivoire taxes company profits at 25%, with a minimum flat tax (IMF) payable even when profits are low, and charges VAT at 18%. Taxes are filed online through e-impots and administered by the Direction Générale des Impôts (DGI).
At a glance
- Corporate income tax (BIC)
- 25%
- VAT
- 18%
- Withholding on payments abroad
- 20%
Minimum flat tax applies
Reduced rate on some goods
Services; dividends lower
Corporate income tax
Companies pay 25% on profits, or the minimum flat tax (IMF) on turnover if that is higher. Accounts follow the OHADA system and the annual financial statements (DSF) are filed in the first half of the year. Small businesses pay the entrepreneur tax on turnover.
VAT
VAT is 18%, with a reduced rate on some basic goods. Returns and payments are made monthly through the e-impots portal, and a standardised invoice is being phased in.
Payments abroad
Services paid to non-residents carry 20% withholding, with a lower rate on dividends, unless a treaty lowers it.
Key dates
- MonthlyVAT and payroll tax returns
- First half of the yearAnnual financial statements and income tax return
Figures and sources
3 figures- Corporate income tax rate (BIC)25%Under professional review
- Standard VAT rate (9% reduced)18%Under professional review
- Withholding on services paid to non-residents (15% on dividends)20%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Côte d'Ivoire based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Côte d'Ivoire (an Ivorian chartered accountant or tax adviser) before making compliance decisions.