Living in Ivory Coast: ITS from 0 to 32 %, BRVM dividends at 10 % or 12 % and property taxes

In Côte d'Ivoire, salaries are subject to a progressive monthly tax scale ranging from 0 to 32 (salary and wage tax, ITS). Dividends regularly paid by companies listed on the Regional Stock Exchange (BRVM) are subject to income tax on securities (IRVM) at a rate of 10, increased to 12 for individuals. Capital gains from the sale of real estate by individuals are taxed at 15. The summary documents from the Directorate General of Taxes (DGI) cited here do not define tax domicile; therefore, this page does not address residency criteria, residence permits, or inheritance.

Whether domiciled or not: what the DGI says about ITS

The presentation "The Ivorian Tax System" by the DGI (General Directorate of Taxes) does not define tax residence. However, it does indicate how the ITS (Income Tax) applies depending on the beneficiary's residence:

• The ITS is due when the beneficiary is domiciled in Ivory Coast; ;
• It is also due when the beneficiary is domiciled outside of Ivory Coast, if the paid activity is carried out on Ivorian territory; ;
• Pensions and life annuities of a beneficiary domiciled outside Ivory Coast are taxable provided that the debtor is domiciled or established in Ivory Coast; ;
• If the employer is outside of Ivory Coast, the tax is calculated and declared by the beneficiaries domiciled in Ivory Coast.

This document does not bear an edition date; it cites texts up to May 4, 2022.

The monthly ITS scale

The synoptic table "Taxes and duties in Ivory Coast", 2025 edition of the DGI, gives the scale of gross tax on monthly income.

The ITS (Income Tax) is the gross tax reduced by a family allowance, which depends on the number of shares: nothing for 1 share, 5,500 FCFA per month for 1.5 shares, 11,000 FCFA for 2 shares, and up to 44,000 FCFA for 5 shares. Retirees over seventy years of age benefit from a 75% reduction of the tax calculated after this allowance. The determination of the tax base is not addressed here.

Dividends, interest, rent: schedular taxes

According to the DGI (2025 edition), dividends regularly paid by companies listed on the Regional Stock Exchange (BRVM) are subject to income tax on securities (IRVM) at a rate of 10%, increased to 12% for individuals. The DGI table also provides a standard rate of 15%, increased to 17% for individual beneficiaries, for bond issues, profit distributions exempt from the tax on industrial and commercial profits (BIC) or not actually subject to this tax at the rate stipulated in Article 64 of the General Tax Code, and income and sums subject to IRVM not covered by Article 182 of the General Tax Code. The rate applicable to dividends from unlisted companies is not addressed here; it can be verified in the General Tax Code or with the DGI. The tax on income from receivables is 18% at the standard rate; for individuals, the DGI (General Directorate of Taxes) sets specific rates: from 1% to 13.5% depending on the duration for deposit accounts, and 13.5% for current accounts. The tax on rental income is 3% of the rental value of income-producing properties, and 4% for businesses and legal entities.

The tax obligations schedule of the DGI, without a date displayed, provides for the property income tax a declaration by natural persons owners between October 1 and November 15, and payments on March 15, June 15, September 15 and December 15.

Real estate: capital gains and property tax

The capital gain from the sale of buildings or fractions of buildings made by a natural person is taxed at 15 % (article 762 of the general tax code, cited by the DGI).

The property tax on built properties is 9,130 TND of the rental value for individuals and 11,130 TND for legal entities. The Ivorian tax authorities specify a reduced rate of 3,130 TND for a single primary residence occupied by the owner, or for a single secondary residence for personal use that does not generate rental income. Undeveloped land is not detailed here: two documents from the DGI (General Directorate of Taxes) give different rates (1,130 TND of the market value in the 2025 edition of the summary table, 1.5,130 TND of the sale value in the undated presentation), and we will not take a position on this.

General income tax: tax brackets and suspended declaration

The DGI presents an annual scale of the general income tax (IGR) from 2 % to 36 %: 2 % from 1,000 to 2,200,000 FCFA, 10 % up to 3,600,000, 15 % up to 5,200,000, 20 % up to 7,200,000, 24 % up to 9,600,000, 26 % up to 12,600,000, 29 % up to 20,000,000, 32 % up to 30,000,000, 34 % up to 40,000,000. 35 % up to 50,000,000 and 36 % beyond that. Each schedular tax constitutes an advance payment of the IGR (Income Tax). The DGI (General Directorate of Taxes) indicates that the obligation to file an annual return has been suspended since the 2017 tax annex, until the end of the overall reform. This suspension is verified before any decision is made.

Social security contributions: the 2025 rates

Cleiss publishes the following rates for employees as of January 1, 2025.

Self-employed workers are covered by a separate scheme (RSTI): 12 % for retirement, sickness-maternity and accidents, without a ceiling, plus 1,000 FCFA per month per person for universal health coverage.

A monthly income of 1,000,000 FCFA: a numerical example (fictitious profile)

Situation. Awa, a fictitious profile, is domiciled in Ivory Coast, single with no dependents (1 share). Her monthly income subject to the tax scale is 1,000,000 FCFA (assumed amount). She also receives 10,000,000 FCFA in gross dividends, regularly paid by a company listed on the BRVM (assumed amount).

Issue. She wants to estimate the monthly ITS and the dividend tax.

Strategy. It applies each bracket of the monthly scale, then the rate of 12 % provided by the DGI for natural persons on dividends from companies listed on the BRVM.

Result. The gross tax is 26,400 FCFA on the 16% tax bracket, 117,600 FCFA on the 21% tax bracket, and 48,000 FCFA on the 24% tax bracket, totaling 192,000 FCFA per month (19.2% of the income subject to the tax scale). For a single share, the family allowance is zero. The tax on dividends is 1,200,000 FCFA (10,000,000 FCFA x 12% of the income subject to the tax scale). This calculation does not take into account the determination of the tax base, social security contributions, or French taxation.

What this page does not cover

It does not define Ivorian tax residence, nor does it address residency permits, inheritance, potential wealth taxes, local savings and life insurance, or withholding taxes on non-residents. The figures come from the DGI's summary documents cited as sources, not from the text of the General Tax Code: they are verified in that code. Local taxation is verified with a professional established in Côte d'Ivoire. Matters pertaining to France, particularly the departure declaration and the accounts to be declared, are addressed on our pages concerning tax residence and exit tax, as well as on our page on the France-Côte d'Ivoire tax treaty.

What changes depending on your situation

• Your home and the place where you conduct your business.
• Your employer: Ivorian or based outside of Ivory Coast.
• The number of shares in your household.
• The nature of your income: salaries, dividends (whether the company is listed on the BRVM or not), receivables, rents.
• The use of your real estate: main residence, secondary residence, rental.

The rule depends on your situation. No results are guaranteed.