Ivory Coast (Côte d'Ivoire)


Last reviewed - 20 June 2023

The Ivory Coast (Côte d'Ivoire), which became independent in 1960, is located on the south coast of West Africa. It is divided into 14 districts (including two autonomous Districts) and 31 regions, with Yamoussoukro as the capital. The official language of Côte d'Ivoire is French, and the currency is the Communauté financière d'Afrique (Financial Community of Africa or CFA) franc (XOF).

Côte d'Ivoire is the world's largest producer and exporter of cocoa beans and a significant producer and exporter of coffee, palm oil, and cashew nuts. Consequently, the economy is highly sensitive to fluctuations in international prices for these commodities, and, to a lesser extent, to climatic conditions. Despite government attempts to diversify the economy, it is still dependent on agriculture and related activities that employ about 68% of the population.

Since 2006, oil and gas production have become more important engines of economic activity than cocoa. Offshore oil and gas production have resulted in substantial crude oil exports and provide sufficient natural gas to fuel electricity exports to Ghana, Togo, Benin, Mali, and Burkina Faso. Oil exploration by a number of consortiums of private companies continues offshore.

Oil production has been failing, and the government has launched an ambitious exploration program to end the slump and rapidly increase production to a target of 200,000 barrels per day. Several new blocs have been auctioned at the end of 2017 and in 2018.

In 2017, in a bid to catch up on demand and optimise regional opportunities, Côte d'Ivoire allocated 4 billion United States dollars (USD) for investment in the energy sector.

The government is encouraging the private sector to help ramp up electricity production in line with its ambition to increase capacity to 4,000 MW by 2020, up from around 1,600 MW in 2013.

Gross domestic product (GDP) growth over the last few years has also been driven by a significant increase in infrastructure investments (roads, bridges, public buildings, etc.) all over the country.

PwC has an extensive network of offices in most countries on the African continent. PwC Côte d'Ivoire, which is part of PwC Francophone Africa, offers a range of tax, audit, financial, and consulting services. Our professionals support clients with local knowledge and skills and with access to a broad range of other professionals across the PwC global network of firms.

Quick rates and dates

Corporate income tax (CIT) rates
Headline CIT rate (%)


Corporate income tax (CIT) due dates
CIT return due date

30 June for companies subject to audit requirements;

30 May for other entities.

CIT final payment due date

September following the end of the fiscal year (exact date depends on sector of activity and taxpayer's office).

CIT estimated payment due dates

April and June following the end of the fiscal year (exact dates depend on sector of activity and taxpayer's office).

Personal income tax (PIT) rates
Headline PIT rate (%)

See Ivory Coast's individual tax summary for salary tax, national contribution, and general income tax rates.

Personal income tax (PIT) due dates
PIT return due date


PIT final payment due date


PIT estimated payment due dates


Value-added tax (VAT) rates
Standard VAT rate (%)


Withholding tax (WHT) rates
WHT rates (%) (Dividends/Interest/Royalties)

Resident: 15 / 18 / NA;

Non-resident: 15 / 18 / 20

Capital gains tax (CGT) rates
Headline corporate capital gains tax rate (%)

Capital gains are subject to the normal CIT rate.

Headline individual capital gains tax rate (%)


Net wealth/worth tax rates
Headline net wealth/worth tax rate (%)


Inheritance and gift tax rates
Headline inheritance tax rate (%)


Headline gift tax rate (%)


NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)

All information in this chart is up to date as of the 'Last reviewed' date on the corresponding territory Overview page. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this chart, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.