Yamoussoukro

Salary from a foreign employer or fees from foreign clients

Taxed0%–32% progressive on monthly salary; 25% on freelance profit or 5% of turnover under the Entreprenant regime

Salary is taxable when the earner is domiciled in Côte d'Ivoire, even if the work is done abroad or the employer is foreign (CGI Article 115). Ordinance 2023-719 merged the old salary tax, national contribution and IGR on salaries into one ITS on gross pay with no flat deduction (DGI note 00026 of 3 January 2024). Monthly bands (Article 119 bis): up to CFA 75,000 nil, 16% to 240,000, 21% to 800,000, 24% to 2,400,000, 28% to 8,000,000 and 32% above. A family reduction is then subtracted, up to CFA 44,000 a month at 5 shares (Article 120). A foreign employer does not withhold, so you must calculate the tax yourself and pay it to your local tax office on the same schedule as employer withholding (Article 121). Article 115 also reaches pay for work done in Côte d'Ivoire by people who are not domiciled there, subject to treaties, but the self-payment rule is written for domiciled earners, so how a short-stay visitor would pay is unclear. Freelancers with foreign clients earn non-commercial profits (BNC), taxed at 25% of net profit where the profession is carried on (Articles 85, 86 and 90), and may also owe the business licence (patente). With turnover between CFA 5,000,001 and 50,000,000 the Entreprenant regime applies instead (see regimes). Social security (CNPS) for people paid from abroad was not reviewed.

On the nomad visa

Côte d'Ivoire has no digital nomad or remote-work visa. Most visitors need a biometric visa, usually the e-visa applied for online and enrolled at Abidjan airport; a 2018 government guide gives it as 3 months, multiple entry, while nationals of ECOWAS countries and a few others are exempt. Check current rules before travelling. No visa carries a tax regime: the domicile and habitual-residence tests apply.

Dividends, interest, gains, rent and pensions from abroad

Taxed0%–32% on foreign pensions above CFA 320,000 a month; 18% on foreign interest; other foreign income under IGR at 2%–36%, return suspended

Pensions are taxable under the ITS when the recipient is domiciled in Côte d'Ivoire, even if paid from abroad (CGI Article 115); the first CFA 320,000 a month is exempt, the rest follows the 0%–32% bands, and retirees over 70 get 75% off the tax (Articles 116 and 120). You calculate and pay it yourself (Article 122). Interest pays the 18% tax on income from debts (IRC), and when the debtor is outside Côte d'Ivoire the Code makes the creditor declare it (Articles 192, 193 and 196); how strictly this is applied to foreign bank interest is not confirmed. The withholding taxes on dividends (IRVM, 17% for individuals since 2025, 12% on BRVM-listed shares) only cover companies with their seat in Côte d'Ivoire (Articles 180–183). Foreign dividends, foreign rent and gains on shares fall only under the general income tax (IGR, Article 243), with a scale of 2% up to 36% above CFA 50,000,000 a year, capped at one third of net income (Article 251). But the annual IGR return has been suspended "until the global reform" of the tax (Article 255, still in the 2026 Code), and the 2025 IRVM increases were made "until the IGR reform is implemented", so in practice IGR is not assessed on these items for now. If it is reinstated, foreign investment income would become taxable. Treaties can change the result.

Net wealth and inheritance

No wealth taxInheritance tax applies

There is no net wealth tax. Inheritances and gifts pay registration duties on each heir's net share (CGI Articles 730 and 735): 1% to 5% (top band above CFA 50,000,000) for children, parents and spouses, 6% or 8.5% between siblings, 10% for relatives up to the fourth degree and 12% for others. Each child, parent, surviving spouse and sibling gets a CFA 100,000,000 allowance (Article 737). Foreign shares, bonds, receivables and other securities in the estate of a person domiciled in Côte d'Ivoire are taxable (Article 676). Property tax under the 2026 Finance Law is 0.5% of market value for an owner-occupied main home, and 9% of rental value for property that earns rent (Article 158), plus 3% of rental value as tax on rental income (Article 156). Buying property pays a 4% registration duty (Article 760).

Tax resident after

home or ties test

Top income tax rate

32%

When you become tax resident

There is no day-count test. The salary tax (ITS) applies to people "domiciled" in Côte d'Ivoire, a term the Code does not define for that tax (CGI Article 115). The general income tax (IGR) applies to people with a habitual residence there: you have a home at your disposal as owner, usufructuary or tenant on a lease (or successive leases) covering at least one continuous year, or, without such a home, Côte d'Ivoire is your place of principal stay (Article 237). Someone who signs a one-year lease is therefore resident from the start, and a nomad who makes Abidjan their main base can be resident on the principal-stay test even with short rentals. Someone who arrives during the year is taxed under the IGR only on income from the day of arrival (Article 256). Treaties override these rules where they apply.

Top income tax rate

32% on monthly taxable pay above CFA 8,000,000 (CFA 96,000,000 a year), on gross pay after the 2024 reform (CGI Article 119 bis). It is a single national tax with no regional or municipal income tax, so the rate is the same in Abidjan and across the country. The general income tax on other income has a higher scale, up to 36% above CFA 50,000,000 a year (Article 251), but its annual return is suspended.