Foreign tax relief
No tax credits are granted. However, the tax obligations of non-residents may be affected by a tax treaty in effect between the Ivory Coast and the country where the taxpayer is resident.
Social taxes paid to the home country by expatriates are not creditable against Ivory Coast taxes.
The Ivory Coast has treaties with Belgium, Canada, France, Germany, Italy, Morocco, Norway, Portugal, Switzerland, Tunisia, and the United Kingdom.
Tax treaties signed in the frame of the West African Economic and Monetary Union (WAEMU) apply with regard to Benin, Burkina Faso, Guinea-Bissau, Mali, Niger, Senegal, and Togo.
Tax credits and requirements are specified by the treaty.