Côte d'Ivoire corporate tax rate
Standard/headline corporate income tax rate on resident company profits, from the national tax authority or Code Général des Impôts.
| Current value | 25 percent |
|---|---|
| In force from | 2026-01-01 |
| 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 | 2026-07-17 |
| 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); it is long-standing and unchanged — effective_from reflects the CGI / annexe fiscale (Loi de Finances n°2025-987 du 19 décembre 2025) in force for 2026, not a rate change, and the original date of the 25% rate is not asserted to a primary source. 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).
Get it programmatically
curl https://afriref.dev/v1/ci/corporate-tax
# $0.001 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: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates