Côte d'Ivoire Withholding tax rates

What this value means

THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Cote d'Ivoire withholds under three distinct cedular regimes at different rates. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. The DGI states the non-resident BNC retenue applies 'sous reserve de Convention'; a double-tax convention can reduce or displace any of these charges. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. ROYALTIES HAVE NO SEPARATE HEAD: royalties and licence fees paid to persons without a professional installation in Cote d'Ivoire fall within the art. 92 retenue on 'prestations de toute nature fournies ou utilisees en Cote d'Ivoire', which is LIBERATOIRE (final) of Ivorian income tax. NO effective_from IS SERVED: the DGI's published summary states the rates without commencement dates (its IRVM particulars cite amendments as old as annexe fiscale 2010 and as recent as the individual-rate uplifts), and we do not assert dates from memory. Each rate is as published at last_confirmed. THE 20% IS AN EFFECTIVE RATE, NOT THE STATUTORY RATE. CGI art. 92-2 a) states 'Il est fait application du taux de 25 %', and art. 92-1 d) states 'Le montant net des sommes imposables est determine en appliquant aux encaissements bruts une deduction de 20 %'. The 25% rate bites on 80% of gross, so the charge on the gross fee is 20%. Anyone reconciling this series against the DGI's published tables should expect to see 25% quoted there: it is the same tax. The same structure explains the reinsurance figure - art. 92-1 e) raises the deduction to 50% for premiums paid to non-domiciled reinsurance companies, so 25% x 50% = 12.5% effective. REINSURANCE EXEMPTION - THE 12.5% FIGURE IS SUSPENDED. Art. 92-1 e) as amended by the annexe fiscale 2026 (loi n° 2025-987 du 19 decembre 2025, art. 37) now adds: 'Toutefois, ces primes sont exonerees de la retenue jusqu'au 30 avril 2027.' Premiums paid to reinsurance companies not domiciled in Cote d'Ivoire are therefore exempt from the retenue until 30 April 2027, and the 12.5% effective rate recorded above does not currently apply. It revives for premiums paid from 1 May 2027 unless further extended. ONLINE PLATFORMS. Art. 92-3, inserted by the annexe fiscale 2026 (loi n° 2025-987 du 19 decembre 2025, art. 33-7), provides that for foreign online-services platforms supplying consumers established in Cote d'Ivoire (art. 3 al. 11 CGI), the tax withheld at source under art. 92 is deductible from the profits tax computed under art. 51 CGI. ARTICLE 92 IS NOT THE 7.5% RETENUE. The DGI's synoptic table lists, under the BNC heading, a separate line '3- Retenues a la source (Art. 92 et suivants du CGI) - 7,5 % des sommes brutes mises en paiement'. That 7.5% is the domestic BNC withholding under the articles following art. 92; it is not the charge on persons without a professional installation in Cote d'Ivoire, which is art. 92 itself at 25% on the reduced base.

Get it programmatically

curl https://afriref.dev/v1/ci/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/ci/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ci/withholding-tax

Other 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) · Corporate income tax rate · 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