Côte d'Ivoire public holidays 2026, VAT rate and tax data
Côte d'Ivoire: VAT rate 18% since 7 Jul 2003; 14 public holidays in 2026 (next: Toussaint, 1 Nov 2026); corporate tax rate 25%; minimum wage 75000 XOF/month; policy interest rate 3%; inflation rate (CPI) 1.2%.
11 series, each cited to the official source it was verified against; most recently verified 29 Oct 2026. Currency XOF.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "CI", "series": "vat", "value": 18, "unit": "percent", "effective_from": "2003-07-07", "last_confirmed": "2026-10-10", "source": { "name": "Direction Générale des Impôts (DGI)", "url": "https://dgi.gouv.ci/assets/documents/IMPOTS%20ET%20TAXES%20EN%20COTE%20D'IVOIRE%20.pdf" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"ci","amount":1000}.
Côte d'Ivoire public holidays 2026
14 days in 2026; next: Toussaint on 1 Nov 2026. Official source: Code du Travail (loi n°2015-532 du 20 juillet 2015), art. 24.2, et décret n°96-205 du 7… · last verified 15 Jul 2026
Fixed by law 7 Confirmed 7
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Jour de l'An | Fixed by law | Code du Travail (loi n°2015-532 du 20… |
| 17 Mar 2026 Tue | Lendemain de la Nuit du Destin (Laylat al-Qadr) | Confirmed | Code du Travail (loi n°2015-532 du 20… |
| 20 Mar 2026 Fri | Aïd-el-Fitr (Fin du Ramadan) | Confirmed | Code du Travail (loi n°2015-532 du 20… |
| 6 Apr 2026 Mon | Lundi de Pâques | Fixed by law | Code du Travail (loi n°2015-532 du 20… |
| 1 May 2026 Fri | Fête du Travail | Fixed by law | Code du Travail (loi n°2015-532 du 20… |
| 14 May 2026 Thu | Ascension | Fixed by law | Code du Travail (loi n°2015-532 du 20… |
| 25 May 2026 Mon | Lundi de Pentecôte | Confirmed | Code du Travail (loi n°2015-532 du 20… |
| 27 May 2026 Wed | Aïd-el-Adha (Tabaski) | Confirmed | Code du Travail (loi n°2015-532 du 20… |
| 7 Aug 2026 Fri | Fête Nationale | Confirmed | Code du Travail (loi n°2015-532 du 20… |
| 15 Aug 2026 Sat | Fête de l'Assomption | Fixed by law | Code du Travail (loi n°2015-532 du 20… |
| 26 Aug 2026 Wed | Maouloud (Naissance du Prophète Mahomet) | Confirmed | Code du Travail (loi n°2015-532 du 20… |
| 1 Nov 2026 Sun | Toussaint | Fixed by law | Code du Travail (loi n°2015-532 du 20… |
| 15 Nov 2026 Sun | Journée Nationale de la Paix | Confirmed | Code du Travail (loi n°2015-532 du 20… |
| 25 Dec 2026 Fri | Noël | Fixed by law | Code du Travail (loi n°2015-532 du 20… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Côte d'Ivoire value
Rate schedules and breakdowns
Withholding tax rates
15–20% across 4 withholding taxes — no single rate · in force from — · Official source: DGI Cote d'Ivoire, 'Impots et taxes en Cote d'Ivoire': IRVM (art. 180 et s… · last verified 17 Oct 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | IRVM - dividends and distributed profits | 15 | dividends and other distributions of Ivorian companies, whoever the recipient (including non-residents); rate uplifted to 17% for individual beneficiaries | DGI - Impots et taxes en Cote d'Ivoire… |
| REDUCED RATES: 10% for dividends duly paid by companies listed on the BRVM (12% for individuals); 2% for products, lots and redemption premiums of bonds issued in Cote d'Ivoire redeemable in five years or more (3% for individuals). Bond products paid to legal persons not… | ||||
| interest | IRC - interest on debts, deposits and current accounts | 18 | interest, arrears and other products of loans, money deposits, cash guarantees, current accounts and non-bond borrowings, whoever the recipient (including non-residents) | DGI - Impots et taxes en Cote d'Ivoire… |
| 18% is the general rate; deposit-account interest carries duration-dependent reduced rates (up to 13.5% individuals / 16.5% enterprises) and current-account interest 13.5%/16.5%. Bond interest falls under the IRVM, not the IRC. | ||||
| royalties | Retenue a la source BNC on non-residents - royalties | 20 | royalties and licence fees paid to persons without a professional installation in Cote d'Ivoire, as remuneration for prestations 'de toute nature fournies ou utilisees en Cote d'Ivoire' (art. 92 CGI); final (liberatoire) charge on the gross amount | Code general des impots de Cote… |
| 20% is the effective charge on the gross fee. The retenue 'a un caractere definitif en ce sens qu'elle est liberatoire des impots sur le revenu' in Cote d'Ivoire. | ||||
| services-non-resident | Retenue a la source BNC on non-resident service providers | 20 | sums received by natural or legal persons without a professional installation in Cote d'Ivoire in remuneration for services of any kind supplied or used in Cote d'Ivoire (art. 92 CGI); final (liberatoire) charge on the gross amount excluding taxes | Code general des impots de Cote… |
| EXCEPTION: non-domiciled reinsurance companies bear an effective 12.5% - a 50% deduction is applied to gross receipts before the rate (art. 16, annexe fiscale 2010). The withholding must be declared and remitted monthly by the payer. | ||||
Personal income tax brackets
0–32% across 6 bands · in force from 2024-01-01 · Official source: DGI Côte d'Ivoire · last verified 17 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 75000 | 0 |
| 75000 | 240000 | 16 |
| 240000 | 800000 | 21 |
| 800000 | 2400000 | 24 |
| 2400000 | 8000000 | 28 |
| 8000000 | — | 32 |
Statutory social-insurance contributions
0–14% across 5 contribution branches · in force from 2023-01-01 · Official source: Caisse nationale de prevoyance sociale de Cote d'Ivoire (CNPS), "Communique a… · last verified 16 Oct 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| prestations_familiales | Family benefits branch / Branche des prestations familiales (CNPS) | 5 | 0 | 5 | percent | Article 23 alinea 1 of the Code de prevoyance sociale: cotisations are assises "sur l'ensemble des salaires y compris les avantages en nature et indemnites diverses versees par l'employeur a son personnel salarie a l'exception des indemnites ayant le caractere de remboursement de frais". Subject to BOTH a floor and a ceiling of 75 000 FCFA per month, which for this branch are the same number - see notes. | XOF |
| Employer-only. THE FLOOR AND THE CEILING ARE THE SAME NUMBER FOR THIS BRANCH, so for any employee paid at or above the SMIG the contribution is a FIXED 3 750 FCFA per month (5% of 75 000), not a percentage of actual pay. An engine that multiplies 5% by gross salary will… | |||||||
| assurance_maternite | Maternity insurance branch / Branche assurance maternite (CNPS) | 0.75 | 0 | 0.75 | percent | Same assiette as family benefits (article 23 Code de prevoyance sociale), subject to the same 75 000 FCFA monthly floor and 75 000 FCFA monthly ceiling. | XOF |
| Employer-only. Served as its own branch because the CNPS itself lists it as a separate rate line and it is a separate branch of the regime, not a component of family benefits. Like family benefits it is capped and floored at 75 000 FCFA, giving a FIXED 562,50 FCFA per month for… | |||||||
| accidents_du_travail | Work accidents and occupational diseases branch / Branche accidents du travail et maladies professionnelles (CNPS) - risk-rated by sector | — | 0 | — | percent | Same assiette as the other short-term branches (article 23 Code de prevoyance sociale), subject to the same 75 000 FCFA monthly floor and 75 000 FCFA monthly ceiling. The rate is 2 to 5 percent "selon le secteur d'activite" and is notified to the individual employer by the CNPS. | XOF |
| NO SINGLE NATIONAL RATE - rate_employer is deliberately null. The band is 2% to 5% of the capped assiette, graded by sector of activity according to the risk incurred. THE RATE IS NOT SELF-ASSESSED FROM A PUBLISHED TABLE: it is notified to the employer individually by the CNPS… | |||||||
| assurance_vieillesse | Old-age pension branch / Branche assurance vieillesse - regime de retraite (CNPS) | 14 | 6.3 | 7.7 | percent | Same assiette (article 23 Code de prevoyance sociale), but with a DIFFERENT and far higher ceiling: 3 375 000 FCFA per month, being 45 times the SMIG. The 75 000 FCFA monthly floor applies to this branch as well. Both shares are computed on the same capped base. | XOF |
| THIS IS THE ONLY BRANCH THE EMPLOYEE PAYS INTO. 6,3% of capped salary is the entire payslip deduction in Cote d'Ivoire, a maximum of 212 625 FCFA per month at the 3 375 000 ceiling. The employer's 7,7% brings the branch to 14%. The split is NOT even and is not a half-share: do… | |||||||
| cmu | Universal health coverage contribution / Couverture Maladie Universelle (CMU) - IPS-CNAM | — | — | — | currency per month | A flat contribution of 1 000 FCFA per person per month - per covered person, not a percentage of salary and not capped by reference to salary. For salaried workers it is levied at source through the payroll. | XOF |
| SEPARATE INSTITUTION, SEPARATE LAW, SEPARATE MECHANIC - the CMU is administered by IPS-CNAM, not by the CNPS, and is NOT one of the CNPS branches. It is a FLAT SUM PER COVERED PERSON, so rate fields are null by construction: 1 000 FCFA per person per month, unrelated to salary… | |||||||
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