Ivory Coast tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Ivory Coast tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Ivory Coast | 32% | not computed | 15%* | 13.5%* | 32%† | 0%* |
* Provisional — not yet verified by the Sovereign engine. dividends, interest: from PwC, read 10 November 2026. crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Ivory Coast profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Ivory Coast?
The top rate on a salary is 32%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 32% above XOF 96,000,000.
How are capital gains taxed in Ivory Coast?
The Sovereign engine has not yet computed the top rate on a long-term capital gain for Ivory Coast: the profile needs more facts or an accepted source before it states one. That is not a 0% rate. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Ivory Coast?
The top rate is 15% (provisional) on dividends and 13.5% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 32%.
How is crypto taxed in Ivory Coast?
The tax on a crypto gain in Ivory Coast depends on facts the calculator needs case by case: the kind of transaction, the platform, and whether it is private or a business. Provisionally 0%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. no specific rule; capital gains of individuals not taxable except certain share sales.
Does Ivory Coast tax foreign income?
Yes. Ivory Coast taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Ivory Coast have a wealth tax?
No. Ivory Coast has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Ivory Coast have an exit tax for individuals?
No. In our model Ivory Coast does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Ivory Coast?
The Ivory Coast day test (Habitual residence under General Tax Code article 237; no general fixed-day test verified): habitual residence and main place of stay; no general day threshold verified. Review the home or main-stay facts, any salary paid during leave abroad, and any treaty. Income from Côte d'Ivoire can be taxable even without residence. Recorded days alone do not decide residence.
Residence decides whether Ivory Coast taxes you on these rates. See the Ivory Coast day-count test and count your own days.
Sources
The Ivory Coast profile cites 4 sources for these rules, 3 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- DGI Note 00026/MFB/DGI/DLCD, 3 January 2024 · official, retrieved 2026-11-03
- BODGI2025 fiscal annex art 37, printed 112-113 · official, retrieved 2026-11-03
- CNPS: new contribution ceiling · official, retrieved 2026-11-03
- PwC Worldwide Tax Summaries - Ivory Coast individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Ivory Coast with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Ivory Coast side by side with other countries, see every country or try the live demo.
Other countries in Africa: Cameroon, Algeria, Egypt, Ethiopia, Ghana, Kenya.