Latitax

Not a Latitax destination

Cote d'Ivoire

UK treaty in force; 25% corporate tax and 18% VAT, the WAEMU standard; capital gains on shares largely untaxed but the rate for taxable cases is unconfirmed.

Capital gains

Unverified

Not confirmed

PwC says capital gains are generally not taxable except certain gains on shares, without giving the rate; 17% applies to gains on buildings.

Source: PwC Worldwide Tax Summaries - Ivory Coast, individual other taxes · checked 2026-09-29

Inheritance

Unverified

Not confirmed

PwC lists inheritance and gift tax as not provided.

Source: PwC Worldwide Tax Summaries - quick chart: inheritance and gift tax rates · checked 2026-09-29

Wealth tax

Unverified

None found

PwC lists this as not provided; no net wealth tax is described in its individual summary.

Source: PwC Worldwide Tax Summaries - Ivory Coast, individual other taxes · checked 2026-09-29

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