Africa
Currency
XOF
Corporate Tax
30%
Personal Income Tax
40%
VAT / GST
18%
Standard 30%.
Top rate 40% above XOF 4.5m/month; 0-40% scale.
Standard 18%.
Dividends
10%
Interest
16%
Royalties
20%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
CSS ~23% (employer ~16% + employee ~7.5%).
Capital Gains Tax
Included in income
Inheritance / Estate Tax
Progressive
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
Diamniadio and Special Economic Zones incentives. OHADA and UEMOA rules.
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