Côte d'Ivoire

Paying Taxes in

Côte d'Ivoire

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 12 120 15.55% gross salaries 17.5
Business license tax 2 0.5% on turnover + 18.5% on rental value turnover and rental value of professional premises 10.4
Corporate income tax 3 30 25.00% taxable profit 8.8
Payroll tax 12 2.80% gross salaries 2.5
Special tax on equipment 12 0.08% turnover 1.4
Tax on real estate patrimony on developed land 2 15% rental value 1.3
Tax on real estate patrimony on undeveloped land 2 1.5% property value 0.8
Advertising tax 1 3.00% advertising expenses 0.5
Tax on interest 1 16,5%, 10%, 5%, 1% (see explanation on "Deductions & Provisions") interest income 0.4
Tax on insurance premium 1 25% and 14,5.% insurance premium 0.3
Fuel tax 1 included in the fuel price 0.2
Stamp duty 1 XOF 500 number of pages small amount
Value added tax (VAT) 12 120 18% value added not included
Totals: 62 270 44.3
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