Do you have to pay tax in Ivory Coast? What are the taxes that apply to expatriates? Find out in this article.
By moving to Ivory Coast, you will probably be wondering whether you have to pay tax. You should know, first of all, that three different types of taxes apply in the country, namely property tax, income tax and car registration tax. Hence, you will probably have to pay one of these taxes if you are working, you have a car or a property. Make sure to inquire on all relative conditions beforehand.
Property tax is divided into two categories: income tax and tax on property assets.
Income tax applies to income received from renting a property which has been built in masonry, a non-cultivated land for commercial or industrial purposes, etc. State buildings and public places of worship are not taxable. Note, moreover, that income tax applies to owners and dealers, and not to tenants. The rate is calculated according to the previous year's rental value of the property.
As regards the property assets tax, it is linked with property rights and applies to built and non-built properties. Assimilated taxes, for their part, consist of the down payment of taxes on rental income, road tax, hygiene and sanitation, and housing tax.
Road, hygiene and sanitation taxes, amounting to 2% of the rental value, are paid by owners of buildings which are exempt from tax on property assets and property rights on built properties, assimilated diplomatic representatives and companies benefiting from advantages of the Code des Investissements and other particular codes.
As regards housing tax, it applies to natural or legal persons occupying residential or professional buildings, whether they are owners or tenants. In case the building is unoccupied, the owner will have to pay the taxes which generally amount to 20,000 CFA francs per year.
General income tax (IGR)
The General income tax (IGR) applies to the net global income of physical persons in Ivory Coast. It comprises two types of taxes: schedular taxes (analytical or special tax on income) and general income tax. Taxable income is therefore equal to the non-exempt sum of net income and the non-exempt accumulated net of all the members of the tax household.
The IGR is thus personal, global, annual and declarative. It is deducted at progressive rates according to a scale in increments, varying between 15% and 60% as follows:
- From 525,000 to 900,000 CFA francs 15%
- From 900,000 to 1,350,000 CFA francs 20%
- From 1,350,000 to 2,250,000 CFA francs 25%
- From 2,250,000 to 3,750,000 CFA francs 35%
- From 3,750,000 to 7,500,000 CFA francs 45%
- Over 7,500,000 CFA francs 60%
Taxpayers who are subject to the IGR are required to make a comprehensive declaration of their revenue received during the previous year, indicating the nature of income and its different components, before the 1st of March of each year.
Vehicle owners, for their part, have to pay the vignette on the scheduled date of their visit to the fitness center. In the case of vehicles which have to undergo the fitness test several times a year, the tax has to be paid on the first visit as from the 1st of January.
Declaration forms are available at the Direction générale des impôts (DGI). These can be downloaded from its website. The DGI also has a single counter where you can submit your online declaration form. Note that the deadline varies according to the type of declaration to be made and the applicable taxation.
The tax obligations schedule is also available on the DGI website. You are therefore required to produce duly filed declaration forms.
Obtaining a taxpayer's identification number
To perform any tax transaction, you will need a taxpayer's identification number. You can obtain it by producing your tax declaration form to the nearest Tax Center to your place of residence of your company address (in the case of entrepreneurs). The application form is also available on the DGI website.
Direction générale des impôts – DGI www.dgi.gouv.ci/site/?p=accueil
DGI – Tax obligations calendar www.dgi.gouv.ci/site/?p=calendrier_fiscale
DGI – Declaration forms www.dgi.gouv.ci/site/?p=imprimes
DGI – Taxation of individuals www.dgi.gouv.ci/site/?p=particuliers
DGI – Map of regional Tax Centers www.dgi.gouv.ci/site/?p=cartedirection