France
3.7/10
193rd of 217
France or Ivory Coast: which taxes less?
Both tax systems side by side, headline rates and the gap between them.
Lighter: Ivory Coast, ahead by 1 FiScore point.
Ivory Coast
4.7/10
132nd of 217
| Tax | France | Ivory Coast | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 25% | Same rate |
| Personal income tax top bracket | 0% to 45% | 0% to 32% | +13.0 points |
| VAT standard rate | 20% | 18% | +2.0 points |
Detailed schedules
Corporate income tax
France
| General regime | 25% |
| SMEs: first 42,500 euros profit Revenue < 10 M€, capital 75% held by individuals | 15% |
Ivory Coast
n/a
Personal income tax
France
n/a
Ivory Coast
| Up to 75,000 XOF per month | 0% |
| 75,001 to 240,000 XOF | 16% |
| 240,001 to 800,000 XOF | 21% |
| 800,001 to 2,400,000 XOF | 24% |
| 2,400,001 to 8,000,000 XOF | 28% |
| Over 8,000,000 XOF | 32% |
- France : www.compta-online.com
- France : www.impots.gouv.fr
- Ivory Coast : taxsummaries.pwc.com
- Ivory Coast : taxsummaries.pwc.com