This article provides a clear overview of Côte d’Ivoire’s individual income tax framework for the 2025 tax year. We outline the tax brackets, assessment basis, and core features of the Ivorian income tax system, as relevant for individuals earning income within the country.
Overview of Individual Income Taxation in Côte d’Ivoire (2025)
Côte d’Ivoire employs a progressive tax system, where tax rates increase with higher levels of taxable income. The tax applies to worldwide income for residents and to Ivorian-source income for non-residents. Assessments are calculated based on total income, with the currency for reporting and payment being the West African CFA franc (XOF).
Income Tax Brackets and Rates (2025)
The following table summarizes the official individual income tax brackets and corresponding rates in Côte d’Ivoire for 2025. Exchange rates fluctuate, but for context, the rate used for USD conversion here is 1 XOF ≈ $0.0017 USD.
| Taxable Income (XOF) | Taxable Income (USD) | Rate (%) |
|---|---|---|
| 0 – 75,000 | $0 – $128 | 0% |
| 75,001 – 240,000 | $128 – $408 | 16% |
| 240,001 – 800,000 | $408 – $1,360 | 21% |
| 800,001 – 2,400,000 | $1,360 – $4,080 | 24% |
| 2,400,001 – 8,000,000 | $4,080 – $13,600 | 28% |
| 8,000,001 and above | $13,600 and above | 32% |
The structure ensures that individuals with lower incomes are either entirely exempt or taxed at lower rates, while higher earners face increased marginal tax rates. Notably, the first 75,000 XOF (approximately $128) of annual income is tax-free.
Taxable Income Definition and Assessment Basis
Personal income tax is calculated based on total income (“income assessment basis”). This includes employment income, business profits, and other sources as stipulated by Ivorian tax regulations. For residents, worldwide income is usually considered; for non-residents, only Côte d’Ivoire-sourced income is generally taxable.
Surtaxes and Supplementary Charges
According to the latest available data, there are no standard surtaxes or supplementary personal income tax charges in Côte d’Ivoire for individual taxpayers in 2025. If special surcharges are relevant in specific sectors, these are not reflected in the current income tax brackets.
Holding Periods and Capital Gains
There is no publicly disclosed minimum or maximum holding period for the purpose of individual income tax assessment in Côte d’Ivoire, based on current available data. If new provisions are introduced, they would typically be published by official authorities.
Pro Tips for Navigating Côte d’Ivoire Individual Income Tax in 2025
- Take full advantage of the 0% bracket: Ensure that all allowable deductions and exemptions are applied, especially in order to maximize non-taxable income up to 75,000 XOF ($128).
- Check your residency status: Tax liability changes depending on whether you are classified as a resident or non-resident. Review your status early each year to avoid misreporting.
- Keep accurate income records: Maintain thorough documentation for all income sources in both XOF and, if relevant, USD. This is critical should the tax authorities request supporting evidence during audits.
- Monitor official updates: Income thresholds and rates are subject to periodic legislative changes. Regularly consult the Ivorian tax authority for the latest guidance.
- Seek qualified advice for complex cases: In cases involving international income or assets, professional tax counsel familiar with Côte d’Ivoire’s framework is advisable to ensure compliance and optimal planning.
Relevant Authorities and Official Links
For detailed information, forms, and legislative updates, refer to the official website of the Direction Générale des Impôts (Ivorian tax authority): www.impots.ci
In summary, Côte d’Ivoire’s individual income tax regime for 2025 is progressive, ranging from 0% to 32%, with clear income bands and no supplementary surtaxes disclosed for now. Accurate documentation and ongoing review of policy updates will help taxpayers ensure their compliance. The absence of holding period requirements and surcharges creates a straightforward environment by regional standards, but attention to detail in residency and reporting remains crucial.