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Jurisdiction Updated 2025

Crypto Tax in Ivory Coast

Overview

Ivory Coast — Ivory Coast (Côte d'Ivoire) is a WAEMU member and the region's largest economy. No specific crypto legislation exists. Mobile money is dominant; crypto adoption is growing but still limited. Income tax is progressive from 2% to 36%.

Key Points

Personal income tax: 2-36%, Capital gains tax: Included in income, Corporate tax: 25%, VAT/GST: 18%, Crypto treated as property or financial asset in most contexts, Tax authority: Direction Générale des Impôts (DGI)

Tax Rates

Personal income tax: 2-36%. Capital gains tax: Included in income. Corporate tax: 25%. VAT/GST: 18%.

Reporting Requirements

File annual tax return by April 30. Report to Direction Générale des Impôts (DGI). Keep records of all crypto transactions including dates, amounts, and fair market value at time of transaction.

Tips & Recommendations

Ivory Coast (Côte d'Ivoire) is a WAEMU member and the region's largest economy. No specific crypto legislation exists. Mobile money is dominant; crypto adoption is growing but still limited. Income tax is progressive from 2% to 36%.

Disclaimer: This guide is for informational purposes only and does not constitute tax advice. Tax laws change frequently. Always consult a qualified tax professional for advice specific to your situation.

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