Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Cote d'Ivoire
Africa
Lucky Nomads World Index
57.86 / 100
Global rank
#176
Corporate tax
25%
Personal tax
32%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index5.5 / 10
- Affordability Index7.4 / 10
- Entry Ease Index3.7 / 10
- Tax Freedom Index5.5 / 10
- WiFi Index6.5 / 10
- Admin Ease Index5.2 / 10
- Healthcare Index4.6 / 10
- City Comfort Index5.5 / 10
- WeatherComfort Index5.6 / 10
- Banking Index5.1 / 10
- GeoStability Index5.8 / 10
- Justice & Order Index5.1 / 10
- Quality of Life Index5.3 / 10
- Open Society Index4.8 / 10
- Flight Index3.2 / 10
- Environmental Quality Index5.5 / 10
- English Index3.0 / 10
- Wealth Protection Index7.1 / 10
- AI Access Index5.7 / 10
- Economic Openness Index6.3 / 10
- Market Depth Index6.3 / 10
- ClimateShield Index7.0 / 10
Country snapshot
- Capital
- Yamoussoukro
- Population (approx.)
- 27,000,000
- Area (km²)
- 322,463 km²
- Currency code (ISO 4217)
- XOF
- Currency name
- West African CFA franc
- Main airport IATA code
- ABJ
- Airport name
- Félix-Houphouët-Boigny International Airport
General facts
- Minimum monthly cost
- From $1,224/month
- Main languages
- French
- Jurisdiction type
- Country
- Region
- Africa
- Web TLD
- .ci
- Phone calling code
- +225
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highResidence-based
- Marginal PIT (personal income tax)
- 32%HighWorldwide
Corporate taxation basis: Residence-based. Resident companies are generally taxed on worldwide income, subject to domestic exemptions, treaty relief and country-specific limitations.
Resident companies taxed on worldwide income but the General Tax Code treats income from business conducted outside Cote d'Ivoire as not taxable in Cote d'Ivoire, with no foreign tax credit available. Foreign branch income therefore enjoys de facto exemption, qualifying the regime as residence-based with structural foreign PE relief. Exemption is unconditional and does not require a subject-to-tax test.
Standard CIT 25 percent. Rate raised to 30 percent for telecom, IT and communication sectors. Minimum tax of 0.5 percent of turnover with a floor of and ceiling of . Non-resident WHT 20 percent absent DTT relief.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Residents taxed on worldwide income. Tax residence triggered by habitual abode in Cote d'Ivoire under article 237 CGI or by employment exercise on Ivorian soil. Foreign tax credits available only under double tax treaties. Cote d'Ivoire holds DTT network with France, Belgium, Germany, UK, Canada, Switzerland, Italy, Norway, and CFA zone partners.
Two-layered progressive system since the 13 September 2023 reform (Ordonnance 2023-719). Monthly salary withholding tax (ITS) capped at 25 percent on income above per month. Annual general income tax (IGR) on globalised household revenues uses 7 brackets from 0 to 60 percent, with the ITS imputable against the IGR. Top marginal rate 60 percent applies to HNWI with multiple income sources.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Investment Code Approval Regime - Category 1 (Priority Sectors)
AvailableTax incentive regime under the Ivorian Investment Code (Ordonnance n° 2018-646 modified by Ordonnance n° 2024-857) for projects in priority sectors…
Investment Code Approval Regime - Category 2 (General Sectors)
AvailableTax incentive regime under the Ivorian Investment Code Category 2 (Ordonnance n° 2018-646 modified by Ordonnance n° 2024-857) for all non-priority…
Investment Code Declaration Regime
AvailableSimplified incentive regime under the Ivorian Investment Code (Ordonnance n° 2018-646 modified 2024-857) for new company creation without minimum…
Régime des Microentreprises (RME)
AvailableSimplified single-tax regime under article 71 bis of the Ivorian General Tax Code (CGI) for natural and legal persons with annual turnover between…
VITIB Free Zone for Biotechnology and Information Technologies (ZBTIC)
AvailableCôte d'Ivoire technology free zone established by Loi n° 2004-429 du 30 août 2004 (ZBTIC).
You either qualify for Cote d'Ivoire's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Cote d'Ivoire. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Cote d'Ivoire lists several residency and mobility routes across business founder routes, work (employer sponsored), family and dependant routes, and treaty-based residence. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
4 programmes listed · 4 are marked available in our editorial review
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Carte de Résident hors CEDEAO (motif investisseur ou entrepreneur)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Carte de Résident hors CEDEAO (motif travail salarié)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Carte de Résident hors CEDEAO (regroupement familial et conjoint d'ivoirien)
Treaty-based residence
1 programmeResidence rights that flow from an international treaty rather than domestic immigration law.
- Available
Libre circulation et résidence CEDEAO (Carte consulaire biométrique)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Cote d'Ivoire.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index7.4 / 10Competitive cost of living
- Wealth Protection Index7.1 / 10Strong wealth protection index
- ClimateShield Index7.0 / 10Moderate climateshield index
Weakest dimensions
- English Index3.0 / 10
- Flight Index3.2 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
Compare Cote d'Ivoire with…
Cote d'Ivoire
Benin
Madagascar
Suriname
Algeria
LaosSurprise meDiscover another country at random
Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
Is Cote d'Ivoire really your strongest move?
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Cote d'Ivoire lands, and opens the complete ranked shortlist across every scoring dimension.