Costa do Marfim: Ambiente de negócios
Exports of goods and services are zero-rated.
A reduced rate of 9% applies to 100% durum semolina-based pasta, milk, infant milk and composite food preparations intended for infants, petroleum products and equipment for the production of solar energy.
The payroll tax is 2.8% for local employees and 12% for expatriate employees.
Social contributions payable by the employer are as follows: 5.75% of the salary for the Family Allowance Fund, between 2% and 5% for the industrial accident insurance, and 7.7% for the pension fund. Family allowance and work injury are capped at XOF 70,000 per month each, whereas a ceiling of XOF 2,700,000 applies to the retirement pension.
All taxpayers pay a special tax (special equipment tax) equivalent to 0.1% of their turnover for the equipment and investment needs of the Directorate General for Taxation. This tax was due to be abolished by 31 December 2019; however, since 2020 financial law it became a permanent tax.
Business franchise tax, payable by all companies, is composed of a duty on the turnover and a duty on the rental value. The first contribution is 0.5% of turnover and is capped at XOF 3 million (minimum XOF 300,000). The second contribution is 18.5% of the rental value of the business premises.
A cumulative 10% tax applies to money transfer transactions handled by banks. The 18% VAT applies to transactions managed by other types of financial institutions.
Capital duty ranges from 0.1% to 0.3%. The capital increase is taxed at 6%.
Insurance premiums are taxed at rates ranging from 0.1% (export credit) to 25% (fire) depending on the nature of the contract.
A special tax of 5% is levied on the turnover of telecommunication and communication companies. The tax has been extended to mobile money transfers. The services provided by telecommunication companies are subject to a special tax of 3%. A tax on audiovisual communication has been introduced in 2022, amounting to XOF 20,000 per hour or fraction of an hour of advertising broadcast on advertising messages from non-resident companies. The companies that broadcast in the country are liable for the tax.
Rental income is subject to a 300% surtax if its amount exceeds the two-month guarantee and one-month upfront payment at the beginning of the lease.
Ivory Coast | Sub-Saharan Africa | Estados Unidos | Alemanha | |
Number of Payments of Taxes per Year | 25.0 | 36.6 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 187.0 | 284.8 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 50.1 | 47.3 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
Salary Tax (IS) | 1.5% (applies to 80% of gross income, withheld by employers) |
National contribution (CN) | applies to 80% of gross income - rates from 0% to 10% |
From XOF 0 to XOF 600,000 | 0% |
From XOF 600,000 to XOF 1,560,000 | 1.5% |
From XOF 1,560,000 to XOF 2,400,000 | 5% |
Above XOF 2,400,000 | 10% |
General Income Tax (IGR) | Progressive rate from 10% to 60% (calculated in relation to the national contribution and the number of dependent ratios or "parts" - includes a 15% deduction) Taxable base T = (Gross Income x 80% - (IS + CN)) x 85% |
From XOF 0 to XOF 300,000 | 0% |
From XOF 300,001 to XOF 547,000 | 10% |
From XOF 547,001 to XOF 979,000 | 15% |
From XOF 979,001 to XOF 1,519,000 | 20% |
From XOF 1,519,001 to XOF 2,644,000 | 25% |
From XOF 2,644,001 to XOF 4,669,000 | 35% |
From XOF 4,669,001 to XOF 10,106,000 | 45% |
Over XOF 10,106,000 | 60% |
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Últimas atualizações em April 2024