Ivory Coast (Côte d'Ivoire)

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 Côte d’Ivoire and the country where the taxpayer is resident.

Social taxes paid to the home country by expatriates are not creditable against Côte d’Ivoire taxes.

Tax treaties

Côte d’Ivoire has treaties with Belgium, Canada, France, Germany, Italy, Morocco, Norway, Portugal, Switzerland, Tunisia, United Arab Emirates, 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.