Côte d'Ivoire

Côte d’Ivoire has been on a gradual recovery following a decade of political instability and the attack at Grand-Bassam in March 2016. While both situations drove out businesses and tourists alike, the country is taking steps to ensure the now burgeoning sector is supported as travellers return. According to the World Travel and Tourism Council (WTTC), in 2015 tourism...

The payment of taxes on wages, salaries, debt, withholding tax, value-added tax (VAT) and other taxes on turnover are due on either the 10th, 15th or 20th of each month for companies dependent on the Directorate of Large Enterprises or the Centre for Medium-sized Enterprises. The schedules are below.

Côte d’Ivoire is a civil law country, and as such the legal system does not rely on prior decisions, but is instead structured by several different specific codes. The supreme law of the country is the Constitution, which was adopted by referendum on October 30, 2016. The legal hierarchy puts the Constitution at the apex of the legislative...

All profits made by natural or legal persons while performing commercial, industrial or agricultural activities are subject to a tax rate of 25%. Professional profits generally, tasks and functions for which policyholders do not have a commercial capacity, and profits from all activities and sources that do not fall under any other revenue...