This article provides a detailed, current overview of corporate tax obligations for companies operating in Côte d’Ivoire as of 2025. All information is based on official data, and is designed to give international stakeholders a clear understanding of the tax regime, rates, and sector-specific nuances applicable in Côte d’Ivoire (country code: CI).
Overview of Corporate Taxation in Côte d’Ivoire
Côte d’Ivoire employs a flat corporate income tax system. The standard rate applies evenly to resident companies, with certain industries and non-resident entities subject to specific surtaxes or minimum contributions. The taxable base is determined on corporate profits, and all tax obligations are denominated in West African CFA franc (XOF).
Corporate Tax Rates and Surtaxes (2025)
| Tax Category | Rate (%) | Condition/Notes |
|---|---|---|
| Standard Corporate Income Tax | 25% | Applies to resident corporations on corporate profits |
| Telecom, IT, and Communication Sectors | 30% | 5% surtax: total corporate tax rate is 30% for companies in these sectors |
| Minimum Turnover Tax | 0.5% | Minimum XOF 3,000,000; Maximum XOF 35,000,000 (Approx. $4,900 – $57,000 at 1 USD = XOF 600) |
| Non-resident Withholding Tax | 20% | Applies to non-resident entities without a permanent establishment on Ivorian-source income |
Corporate Tax Structure and Assessment
The flat rate framework streamlines tax planning for most resident companies, who pay 25% of their assessed profits. However, sector-specific surcharges impact organizations in telecommunications, information technology, and communications, pushing their headline rate to 30%. Non-resident companies that do not establish a local legal presence face a substantial 20% withholding tax on the Ivorian-sourced revenues they generate.
Irrespective of profitability, all companies are subject to a minimum tax on turnover. In 2025, this is set at 0.5% of annual turnover, with a lower floor of XOF 3 million and an upper cap of XOF 35 million (equivalent to approximately $4,900 and $57,000 USD at the current exchange rate of 1 USD = XOF 600).
Key Corporate Tax Rates Summary (2025)
| Category | Rate (%) | Currency (XOF) | USD (approx.) |
|---|---|---|---|
| Standard Corporate Income Tax | 25% | – | – |
| Telecom/IT/Comms Sectors | 30% | – | – |
| Minimum Turnover Tax (Min) | 0.5% | 3,000,000 | $4,900 |
| Minimum Turnover Tax (Max) | 0.5% | 35,000,000 | $57,000 |
| Withholding Tax for Non-residents | 20% | – | – |
Additional Notes on Corporate Tax Regime
- All companies, regardless of profit, must consider minimum tax requirements based on gross turnover.
- Sectors such as telecommunications, IT, and communications encounter an automatic surcharge, so immediate identification of sector eligibility is essential for accurate tax planning.
- Non-resident entities need to plan for withholding taxes on any Côte d’Ivoire-sourced income if they lack a physical presence.
Pro Tips for Navigating Corporate Tax in Côte d’Ivoire
- Review your sector status annually: If you operate in telecom, IT, or communications, confirm your eligibility for the higher 30% rate before closing the accounting year.
- Calculate minimum tax obligations early: Even loss-making entities must budget for the minimum turnover tax, which is significant relative to small business operations.
- Assess presence rules for non-residents: If your company earns income from Côte d’Ivoire without a local presence, factor in the 20% withholding upfront.
- Stay current with government sources: For official updates or regulatory changes, refer to the Ministry of Economy and Finance at finances.gouv.ci.
To summarize, Côte d’Ivoire relies on a straightforward, flat tax regime with a headline corporate tax rate of 25%, subject to sector-specific increases and minimums based on turnover. Non-resident companies face a robust 20% withholding on Ivorian-source income, and all companies must navigate minimum annual tax thresholds regardless of profitability. For reliable compliance and planning in 2025, diligent attention to sector status and turnover obligations remains central to effective tax strategy in Côte d’Ivoire.