Republic of the Côte d'Ivoire 

Country Overview

Capital City:

Yamoussoukro

Chief of State:

-

Head of Government:

-

Area (sq km):

322,463 (land & water)

Population:

n/a

Revenue Overview

Revenue Authority:

Direction Générale des Impôts de Côte d'Ivoire

Administration Head:

Mr Feh Lambert KESSE
Directeur Général des Impôts

Institution Address:

*

BP V 103, Abidjan,

République de Côte d'Ivoire

'

Phone:

+225 20 21 70 15

7

Fax:

+225 20 22 87 86

;

e-Mail:

infodgi@dgi.gouv.ci

;

e-Mail:

kessefeh@yahoo.fr

;

e-Mail:

kessefeh@dgi.gouv.ci

Country Correspondent:

Mme Nora N’GO

Chef deService Relations Publiques

Contact Details:

(

Mobile:

+225 02 50 24 48

(

Mobile:

+225 05 96 01 22

'

Phone:

+225 20 21 75 61

'

Phone:

+225 20 21 10 90

;

e-Mail:

ngo.essaba@yahoo.fr

Country Correspondent:

Mme Irène AHUELIE

Sous-directeur des Relations Publiques et de la Communication

Contact Details:

(

Mobile:

+225 02 50 21 11

'

Phone:

+225 20 21 10 90

'

Phone:

+225 20 21 75 61

;

e-Mail:

infodgi@dgi.gouv.ci

Tax Rate Overview

Personal Income Tax:

Tax Year:

Calendar Year

Tax Rate:

Scheduler rates ranging from 2% to 36%.

• Personal income tax returns are due by 30 April. An individual receiving employment income from only one employer is not required to file a tax return, unless eligible for a refund. Payments of tax relating to a business are due as described for companies, above. Tax is normally withheld at source for other sources of income.

Corporate Tax:

Tax Year:

Calendar Year

Tax Rate:

20% - 25%

• Income is taxed under separate schedules for industrial and commercial profits, non-commercial profits and income from movable capital, land and agriculture. A non-commercial schedule is mainly used for professional income, royalties and know-how and for non-resident corporations. Business costs and expenses are deductible if they are strictly related to the business. Management fees, royalties and similar payments are deductible if they are reasonable and in total do not exceed 5% of turnover or 20% of general expenses.

Consumption Tax:

Nature of the Tax:

Value Added Tax (VAT)

Tax Rate:

18% (The reduced tax rate is 11% for certain operations.)

Filing & Payment:

Monthly returns and payment, if any, are due by the 15th of the following month.

• VAT is chargeable on production activities, the distribution of goods and the rendering of services in the Ivory Coast. VAT is applied to imported goods and services.
• Goods and services 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.

Economic Overview

GDP per capita (PPP) %:

n/a

Tax to GDP Ratio %:

n/a

Inflation Rate %:

n/a

Currency:

Communauté Financière Africaine Franc