Paying Taxes in Côte d'Ivoire

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Côte d'Ivoire, as well as measures of administrative burden in paying taxes.

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Tax or mandatory contributionPayments (number)Notes on PaymentsTime (hours)Statutory tax rateTax baseTotal tax rate (% profit)Notes on TTR
Social security contributions12 12015.6%gross salaries17.5 
Business license tax2 -0.5% on turnover + 18.5% on rental valueTurnover and rental value of professional premises10.4 
Corporate income tax3 3025.0%taxable profit9 
Payroll tax12 -2.8%gross salaries2.5 
Special tax on equipment12 -0.1%turnover1.4 
Tax on real estate patrimony on developped land2 -15.0%rental value 1.3 
Tax on real estate patrimony on undeveloped land2 -1.5%property value0.8 
Advertising tax1 -3.0%advertising expenses0.5 
Tax on interest1 -16,5%, 10%, 5%, 1% (see explanation on "Deductions & Provisions")interest income0.4 
Tax on insurance premium1 -25% and 14,5.%insurance premium0.3 
Contribution for National Reconstruction4 -2.0%overhead expenses0.3 
Fuel tax1 - inlcuded in the fuel price0.2 
Stamp duty1 -CFAF 500 number of pages small amount
Value added tax (VAT)12 12018.0%value added not included
Totals:66 270  44.7 


Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.