Cote d'Ivoire Compliance Report

Regulatory Overview

Regulatory Status

Some rules exist but significant gaps; draft legislation or limited guidance

Primary Legislation

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Travel Rule

Adopted — Threshold: ,

Tax Reporting

**No specific legislation:** As of the latest information, Côte d'Ivoire has **not enacted specific laws** or regulations solely dedicated to the taxation of cryptocurrencies or virtual assets.. **Reliance on General Tax Code:** All tax matters related to cryptocurrencies are therefore subject to interpretation under the existing provisions of the **Code Général des Impôts (CGI)**, which covers income tax, corporate tax, VAT, and other duties.. If an individual buys and sells cryptocurrencies occasionally, and makes a profit, these gains could be considered as part of their **Impôt Général sur le Revenu (IGR - General Income Tax)**, which is progressive.. Gains from the sale of shares in a Côte d’Ivoire company are subject to a 1% registration duty (or a capital gains withholding tax on direct share transfers), but there is no specific flat tax or explicit guidance for crypto assets, which remain under the default IGR regime.. The IGR (general income tax) in Côte d’Ivoire is progressive, with rates starting at 0% and a top marginal rate that is significantly lower than 60%, according to official 2025-2026 DGI scales.

Key Facts

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