Ivory Coast (Côte d'Ivoire)

Corporate - Branch income

Last reviewed - 20 June 2023

The tax rate for branch income is the same as that for corporate income. After-tax branch earnings are subject to a 15% tax (Impôt sur le revenu des valeurs mobilières or IRVM) calculated on 50% of the taxable profit. This is analogous to the WHT on dividends.