Ivory Coast or Malta: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Ivory Coast, ahead by 1 FiScore point.

Malta

3.7/10

193rd of 217

Tax Ivory Coast Malta Gap
Corporate income tax headline rate 25% 35% −10.0 points
Personal income tax top bracket 0% to 32% 0% to 35% −3.0 points
VAT standard rate 18% 18% Same rate

Detailed schedules

Corporate income tax

Ivory Coast

n/a

Malta

Headline rate 35%
Effective rate after shareholder refund trading company, 6/7 refund 5%
Passive income and royalties 5/7 refund 10%

Personal income tax

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%

Malta

n/a

See the Ivory Coast page See the Malta page