Côte d'Ivoire Corporate income tax rate
Côte d'Ivoire Corporate income tax rate is 25 percent, in force since 28 Dec 2007. It was 27 percent before that. Last checked against the official source on 9 Sep 2026.
Standard/headline corporate income tax rate on resident company profits, from the national tax authority or Code Général des Impôts.
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| Current value | 25 percent |
|---|---|
| In force from | 2007-12-28 |
| Official source | Direction Générale des Impôts (DGI) — « Impôts et taxes en Côte d'Ivoire » (impôt sur les bénéfices industriels et commerciaux / impôt sur les sociétés), Code Général des Impôts |
| Last verified | 2026-09-09 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard corporate rate is 25% of net taxable profit (impôt sur les bénéfices industriels et commerciaux, BIC / impôt sur les sociétés), applied to resident companies (SA, SARL, SAS); RATE ORIGIN (established 2026-08-07 from the Journal Officiel facsimile, adversarially re-verified): 25% for personnes morales dates from article 12 of the annexe fiscale 2008 (ordonnance n° 2007-675 du 28 décembre 2007, JO RCI du 14 janvier 2008, applicable from 2008): 'A l'article 64 du Code général des Impôts, remplacer « 27 % » par « 25 % »'. Its own exposé des motifs recites the lineage: 35% (standing 'depuis une quinzaine d'années') was cut to 27% by article premier of the annexe fiscale 2006 (ordonnance n° 2006-234 du 2 août 2006, JO 18 août 2006), then to 25% in 2008 — unbroken for companies since. The DGI's amendment annotation under CGI art. 64 (official CGI 2025 edition) carries the same chain and contains NO loi n° 2020-972: the widely-believed '2021 cut from 30%' is wrong — 30% was never the general rate; it is the special rate for telecoms/ICT (ord. n° 2009-382, AF 2010), extended to gambling by loi n° 2024-1109 (AF 2025, art. 38). For personnes physiques the BIC rate went 25% (2008) → 20% → back to 25% by loi n° 2018-984 (AF 2019, art. 8-2); this series serves the corporate (personne morale) rate. effective_from carries the 2007 ordonnance's date; the annexe was published in the JO of 14 January 2008 and applied to exercice 2008. Until 2026-08-07 this series stamped the current code year — corrected after an outside audit flagged the pattern. The telecommunications/ICT sector is taxed at a higher rate (30%). A minimum tax applies: the impôt minimum forfaitaire (IMF) of 0.5% of annual turnover (TTC) substitutes for the IS when higher / in a loss year, with a minimum collection and a ceiling of 15,000,000 FCFA — the floor figure has moved across recent annexes fiscales (commonly cited at 2,000,000–3,000,000 FCFA) and should be re-verified against the current annexe fiscale. Tax-year basis: exercice comptable, DSF filed by 30 April. This is a SEPARATE national tax code from Senegal's — do not conflate. Watch the annual annexe fiscale (Dec/Jan).
Earlier values
| From | Value | Source |
|---|---|---|
| 2006-08-02 | 27 | Annexe fiscale à l'ordonnance n° 2006-234 du 2 août 2006 (Budget 2006), article premier — cut from 35% to 27%, read in the JO RCI facsimile of 18 août 2006 (Wayback copy of the droit-afrique scan) and recited in the annexe fiscale 2008's exposé des motifs |
Get it programmatically
curl https://afriref.dev/v1/ci/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ci/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ci/corporate-taxOther Côte d'Ivoire series: BCEAO main policy rate (taux minimum de soumission) · VAT standard rate (TVA) · VAT registration threshold · Minimum wage (SMIG) · Public holidays · CPI inflation (year-on-year) · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Democratic Republic of the Congo · Egypt · Equatorial Guinea · Eswatini · Ethiopia · all 34