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Ivory Coast — Orbitax Corporate Tax Rates


  • Statutory Tax Rate25
  • Surtax Based on Taxable Income0
  • Surtax Based on Statutory Tax0
  • Surtax Deductible from Taxable Income0
  • Statutory Tax Deductable0
  • Effective Tax Rate25

Statutory Tax Rate

There is no corporate tax. However, companies are subject to the industrial and commercial profits tax at the rate of 25% and to the lump sum minimum tax of 0.5% of the gross turnover (0.15% for credit establishment, insurance and reinsurance companies, and 0.1% for production, transformation, distribution of oil, and for water and electricity). Companies engaged in the telecommunication, information technology, and communication sectors are subject to tax at the rate of 30%.