Ivory Coast

Western Africa · CI · 12 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• usual place of residence in a dwelling in Côte d’Ivoire (owner or tenant with a lease of at least one year)
• principal place of residence in Côte d’Ivoire
• employee who remains paid by the same employer during absences from Côte d’Ivoire
• transfer of place of residence to Côte d’Ivoire during the year

The official rule is driven by residence and employment ties, not citizenship or domicile. Ending residency should generally be straightforward by ceasing to have the usual/principal residence or other qualifying ties, with no official citizenship tail or deemed-domicile rule evident in the tax authority guidance.

Source: Direction Générale des Impôts (DGI), Côte d’Ivoire

Tax treaty network (12)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.