Statutory corporate income tax rate in Côte d'Ivoire

Côte d'Ivoire: Statutory corporate income tax rate was 25.0% in 2018. ▼ Falling

Latest (2018)
25.0%
Change on year
unchanged
World rank
31st
of 93 countries
All-time high
35.0%
in 2000
All-time low
25.0%
in 2008
Years of data
19
2000–2018

Statutory corporate income tax rate in Côte d'Ivoire, 2000–2018

0102030402000200920182000: 35 %2001: 35 %2002: 35 %2003: 35 %2004: 35 %2005: 35 %2006: 27 %2007: 27 %2008: 25 %2009: 25 %2010: 25 %2011: 25 %2012: 25 %2013: 25 %2014: 25 %2015: 25 %2016: 25 %2017: 25 %2018: 25 %

Source: OECD (2019) – processed by Our World in Data. Measured in %.

Analysis

Côte d'Ivoire recorded 25.0% for statutory corporate income tax rate in 2018. That is the lowest value across all 19 years on record.

Compared with earlier readings it is unchanged over ten years.

Over the whole period, statutory corporate income tax rate in Côte d'Ivoire peaked at 35.0% in 2000 and was at its lowest, 25.0%, in 2008.

That places Côte d'Ivoire 31st out of 93 countries with data for 2018, putting it in the middle of the range.

The long-run direction has been consistently falling across the 19 years of available data.

Statutory corporate income tax rate in Côte d'Ivoire, year by year

Annual values for Statutory corporate income tax rate in Côte d'Ivoire, 2000 to 2018.
Year % Change
2000 35.0%
2001 35.0% +0.0%
2002 35.0% +0.0%
2003 35.0% +0.0%
2004 35.0% +0.0%
2005 35.0% +0.0%
2006 27.0% -22.9%
2007 27.0% +0.0%
2008 25.0% -7.4%
2009 25.0% +0.0%
2010 25.0% +0.0%
2011 25.0% +0.0%
2012 25.0% +0.0%
2013 25.0% +0.0%
2014 25.0% +0.0%
2015 25.0% +0.0%
2016 25.0% +0.0%
2017 25.0% +0.0%
2018 25.0% +0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 31.4% 25.0% 35.0% 10
2010s 25.0% 25.0% 25.0% 9

Countries ranked near Côte d'Ivoire

  1. 28 Canada 26.8% compare
  2. 29 Luxembourg 26.0% compare
  3. 30 United States of America 25.8% compare
  4. 31 Austria 25.0% compare
  5. 31 Barbados 25.0% compare
  6. 31 Chile 25.0% compare
  7. 31 China 25.0% compare
  8. 31 Indonesia 25.0% compare
  9. 31 Jamaica 25.0% compare
  10. 31 Liberia 25.0% compare
  11. 31 Netherlands 25.0% compare
  12. 31 Panama 25.0% compare
  13. 31 Spain 25.0% compare
  14. 31 Uruguay 25.0% compare

See the full ranking of 93 places →

More economy & growth data for Côte d'Ivoire

All data for Côte d'Ivoire →

Frequently asked questions

What is statutory corporate income tax rate in Côte d'Ivoire?
Statutory corporate income tax rate in Côte d'Ivoire was 25.0% in 2018, according to OECD (2019) – processed by Our World in Data.
What is the highest statutory corporate income tax rate recorded in Côte d'Ivoire?
The highest recorded value was 35.0% in 2000.
What is the lowest statutory corporate income tax rate recorded in Côte d'Ivoire?
The lowest recorded value was 25.0% in 2008.
How does Côte d'Ivoire rank for statutory corporate income tax rate?
Côte d'Ivoire ranks 31st out of 93 countries with data for 2018.
Is statutory corporate income tax rate rising or falling in Côte d'Ivoire?
Over the last ten years it is unchanged. The long-run trend across the full record is falling.
Where does this Côte d'Ivoire data come from?
The figures come from OECD (2019) – processed by Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.

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Statutory corporate income tax rate in Côte d'Ivoire. Statizoid, drawing on OECD (2019) – processed by Our World in Data. Retrieved 05 September 2026, from https://economy.statizoid.com/stat/statutory-corporate-income-tax-rate/cote-d-ivoire/

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About this data

Indicator
Statutory corporate income tax rate
Unit
%
Source
OECD (2019) – processed by Our World in Data
Licence
CC BY 4.0 (Our World in Data)
Coverage
93 places, 1,767 data points, 2000–2018
Last refreshed

Estimates correspond to the combined rates for central and sub-central government levels (i.e. central government corporate tax rate, less deductions for sub-national taxes, plus sub-central corporate tax rate). Figures correspond to the standard rate that is not targeted at particular industries or income types. The top marginal rate is reported if the corporate tax system is progressive.