Africa
Currency
XOF
Corporate Tax
25%
Personal Income Tax
36%
VAT / GST
18%
Standard 25% (+1.5% council = 26.5% effective).
Top rate 36% above XOF 5m/month; 0-36% scale.
Standard 18%.
Dividends
15%
Interest
18%
Royalties
20%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
CNPS ~16% (employer ~12% + employee ~4%).
Capital Gains Tax
Included in income
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Investment Code incentives. Free zones (Vridi-Abidjan). OHADA and UEMOA rules.
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