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African Tax Observatory

An atlas of tax for forty-four administrations, 2010 to 2025

African Tax Observatory · Country brief · Côte d'IvoireData pulled 14 October 2026 · taxintellilyticsstories.com/africa/countries/CIV

Centre 7°38′N 5°34′W

Gazetteer · Western Africa · Lower middle income

Côte d'Ivoire

Collected 12.7% of GDP in tax in 2024, 25 of 38 reporting members.

12.7%

Tax, % of GDP, 2024

+4.8

Points since 2010

1.01

Tax buoyancy

over 16 years

$982

Tax per person

PPP dollars

Plate I·Over time

Fifteen years, against the continent

Over time

Côte d'Ivoire against the continent

0.0%5.0%10.0%15.0%20.0%10111213141516171819202122232425
Côte d'IvoireWestern Africa medianATAF median and middle half
The shaded band is the middle half of ATAF members each year (25th to 75th percentile); the dashed line is the median of Western Africa. The members reporting change from year to year, so the band can move because the set of countries changed; the CSV gives the count for each year.
Show the numbers as a table
YearCôte d'IvoireWestern Africa medianATAF medianATAF 25th percentileATAF 75th percentileMembers reporting
20107.9014.5614.3410.6716.4326
20117.9415.7114.8410.9916.6233
201216.7016.2115.0711.4516.7533
201316.2313.9313.8311.2316.8932
201415.3714.2314.2611.8717.1332
201515.7314.3415.0812.3318.5533
201615.9514.2814.3812.4017.4333
201716.1914.7514.7511.5016.9535
201815.8613.3214.1810.8616.1036
201911.8912.5013.5711.5117.2338
202011.0512.2213.2710.8516.0738
202112.4612.4612.7210.4416.0640
202211.8613.4514.1811.3418.1639
202312.4113.3014.4311.3018.8237
202412.7113.5114.3012.1718.0538
202513.8113.3813.7412.1820.5334

Plate II·Peers, 2024

Each tax beside the medians

Against its peers, 2024

Each tax as a share of GDP, beside the medians

0%2%4%6%8%10%12%14%16%Tax-to-GDPDomestic taxesCustoms taxesNon-tax revenueVATPITCIT
The line joins Côte d'Ivoire (orange) to the ATAF median (grey); the blue tick is the Western Africa median. All three are for 2024.
Show the numbers as a table
MeasureCôte d'IvoireWestern Africa medianATAF median
Tax-to-GDP12.7113.5114.30
Domestic taxes7.748.389.01
Customs taxes4.975.324.87
Non-tax revenue0.672.592.59
VAT3.203.435.20
PIT1.371.482.04
CIT1.892.222.72

Plate III·Tax heads

How Côte d'Ivoire's tax is made up

Tax heads

What each tax brings in, as a share of GDP

0%5%10%15%20%10111213141516171819202122232425
Domestic VATPersonal income taxCorporate income taxPresumptive taxOther domestic taxesVAT on importsImport dutyExcise on importsOther customs taxes
Each bar stacks the tax heads ATAF publishes for that year. Where the heads do not add up to total tax revenue, the gap is drawn in light grey and labelled, never spread across the heads. A head missing from a year was not reported for that year.
Show the numbers as a table
YearTax headRevenue (PPP $)% of GDP
2010Domestic VAT8490625301.58
2010Personal income tax8631617301.60
2010Corporate income tax9029986921.68
2010Presumptive tax237662050.04
2010Other domestic taxes16919927663.14
2011Domestic VAT6771239181.32
2011Personal income tax8055211961.58
2011Corporate income tax11539718392.26
2011Presumptive tax132349460.03
2011Other domestic taxes14747458362.88
2012Domestic VAT8886102451.57
2012Personal income tax10704637271.89
2012Corporate income tax15330919782.71
2012Presumptive tax242354070.04
2012Other domestic taxes19980121833.53
2012VAT on imports14149173692.50
2012Import duty13492297642.38
2012Excise on imports5103450340.90
2012Other customs taxes7549764501.33
2013Domestic VAT10026212531.60
2013Personal income tax12170765471.95
2013Corporate income tax14265284952.28
2013Presumptive tax289194480.05
2013Other domestic taxes19860618133.18
2013VAT on imports14793397622.37
2013Import duty14127649662.26
2013Excise on imports7357958371.18
2013Other customs taxes9407278151.51
2014Domestic VAT11391344851.61
2014Personal income tax12591306401.78
2014Corporate income tax12939310651.83
2014Presumptive tax323703330.05
2014Other domestic taxes21414772603.02
2014VAT on imports15639568452.21
2014Import duty16613108562.35
2014Excise on imports8458187661.19
2014Other customs taxes10401651391.47
2015Domestic VAT13086393941.67
2015Personal income tax14106110841.80
2015Corporate income tax12329984691.58
2015Presumptive tax331000390.04
2015Other domestic taxes24604416753.15
2015VAT on imports17755804522.27
2015Import duty17577773822.25
2015Excise on imports17080170682.18
2015Other customs taxes8470804771.08
2016Domestic VAT14045387371.69
2016Personal income tax15967760021.93
2016Corporate income tax12456253351.50
2016Presumptive tax317396810.04
2016Other domestic taxes28123535753.39
2016VAT on imports17678928242.13
2016Import duty18285813562.21
2016Excise on imports22142911852.67
2016Other customs taxes5870757700.71
2017Domestic VAT16657573161.91
2017Personal income tax16957962901.94
2017Corporate income tax14630053291.68
2017Presumptive tax344581070.04
2017Other domestic taxes27269547333.12
2017VAT on imports18506673302.12
2017Import duty19267832952.21
2017Excise on imports19644562792.25
2017Other customs taxes10512386591.20
2018Domestic VAT18706709951.97
2018Personal income tax18882794521.99
2018Corporate income tax17496203101.84
2018Presumptive tax403308770.04
2018Other domestic taxes27859421892.93
2018VAT on imports20038901212.11
2018Import duty22141054672.33
2018Excise on imports11491704591.21
2018Other customs taxes15669419401.65
2019Domestic VAT20578724311.50
2019Personal income tax20058036991.46
2019Corporate income tax17394509491.27
2019Presumptive tax425700880.03
2019Other domestic taxes31047461212.26
2019VAT on imports21836425331.59
2019Import duty22958554811.67
2019Excise on imports14113024501.03
2019Other customs taxes16868056511.23
2020Domestic VAT20105067321.44
2020Personal income tax20859323951.49
2020Corporate income tax17399726151.25
2020Presumptive tax342569860.02
2020Other domestic taxes32829935502.35
2020VAT on imports21672584731.55
2020Import duty22341462091.60
2020Excise on imports20210933151.45
2020Other customs taxes15401953271.10
2021Domestic VAT24906224671.52
2021Personal income tax22867053211.40
2021Corporate income tax23512110731.44
2021Presumptive tax813667810.05
2021Other domestic taxes40106031942.45
2021VAT on imports29165549441.78
2021Import duty29254838711.79
2021Excise on imports18761101281.15
2021Other customs taxes16058436160.98
2022Domestic VAT27847958091.49
2022Personal income tax26637901371.43
2022Corporate income tax29470376391.58
2022Presumptive tax1304396850.07
2022Other domestic taxes46421616652.49
2022VAT on imports32349704041.73
2022Import duty25128369671.35
2022Excise on imports7672705770.41
2022Other customs taxes25838289971.39
2023Domestic VAT35102657351.52
2023Personal income tax33652206611.46
2023Corporate income tax40350881051.75
2023Presumptive tax1630127760.07
2023Other domestic taxes60869889972.63
2023VAT on imports39617968261.71
2023Import duty29603626371.28
2023Excise on imports16529536360.72
2023Other customs taxes31767839391.37
2024Domestic VAT40235942431.63
2024Personal income tax33854534891.37
2024Corporate income tax46608639251.89
2024Presumptive tax2034149640.08
2024Other domestic taxes71314871312.89
2024VAT on imports38672115171.57
2024Import duty29762251881.21
2024Excise on imports21244974530.86
2024Other customs taxes32986761481.34
2025Domestic VAT48142947251.79
2025Personal income tax37189476881.38
2025Corporate income tax46830299911.74
2025Presumptive tax2396183210.09
2025Other domestic taxes85108101193.17
2025VAT on imports47969308261.79
2025Import duty34804726491.30
2025Excise on imports27633186421.03
2025Other customs taxes44965475531.67

The mix in 2024

Every shilling, franc or rand of tax, by head

Other domestic taxes22.7%Corporate income tax14.9%Domestic VAT12.8%VAT on imports12.3%Personal income tax10.8%Other customs taxes10.5%Import duty9.5%Excise on imports6.8%
Rectangle areas are proportional to revenue in 2024 (US dollars at purchasing-power parity). Total tax revenue: $31.4bn.
Show the numbers as a table
Tax headRevenue (PPP $)Share of tax revenue
Domestic VAT40235942430.13
Personal income tax33854534890.11
Corporate income tax46608639250.15
Presumptive tax2034149640.01
Other domestic taxes71314871310.23
VAT on imports38672115170.12
Import duty29762251880.09
Excise on imports21244974530.07
Other customs taxes32986761480.11

Every published number

Côte d'Ivoire in the ATAF Databank

All 23 freely available indicators, exactly as ATAF publishes them. A blank cell means ATAF has no figure for that year; nothing is filled in.

Côte d'Ivoire: ATAF Databank indicators by year
Indicator2010201120122013201420152016201720182019202020212022202320242025
Nominal GDP (PPP)$53.9bn$51.1bn$56.6bn$62.5bn$70.8bn$78.2bn$82.9bn$87.3bn$95.1bn$137.3bn$139.7bn$163.4bn$186.5bn$231.1bn$246.8bn$268.5bn
Real GDP11,694,792.0m11,203,772.4m12,335,548.1m13,479,293.1m14,664,672.5m15,961,449.8m17,233,856.0m18,561,223.1m19,981,433.1m35,565,395.6m36,016,187.9m37,613,196.7m40,020,397.6m42,661,744.0m45,229,782.4m48,207,692.1m
Final Consumption (PPP)$42.7bn$40.7bn$45.1bn$47.7bn$53.4bn$59.8bn$65.7bn$69.9bn$75.4bn$106.5bn$108.0bn$125.7bn$143.3bn$183.5bn$193.4bn$203.3bn
Total Tax Revenues (PPP)$4.3bn$4.1bn$9.5bn$10.1bn$10.9bn$12.3bn$13.2bn$14.1bn$15.1bn$16.3bn$15.4bn$20.4bn$22.1bn$28.7bn$31.4bn$37.1bn
Total Number Of Registered Taxpayers78k122k224k232k249k
Non-Tax-Revenues (PPP)$328.0m$192.1m$363.3m$560.7m$327.4m$1.1bn$354.0m$541.4m$781.3m$1.1bn$1.7bn$1.8bn
Domestic Tax Revenues (PPP)$4.3bn$4.1bn$5.4bn$5.6bn$5.8bn$6.2bn$6.8bn$7.3bn$8.1bn$8.7bn$9.0bn$11.0bn$13.0bn$16.9bn$19.1bn$21.5bn
Customs Tax Revenues (PPP)$4.0bn$4.6bn$5.1bn$6.1bn$6.4bn$6.8bn$6.9bn$7.6bn$6.4bn$9.3bn$9.1bn$11.8bn$12.3bn$15.5bn
Revenue From Agriculture, Forest & Fishing (PPP)$31.3bn$26.0bn
Revenue From Mining & Quarrying (PPP)$5.3bn
Revenue From Secondary Sector (PPP)$34.4bn$121.6bn
Revenue From Tertiary Sector (PPP)$68.4bn$150.0bn
Domestic VAT Revenues (PPP)$849.1m$677.1m$888.6m$1.0bn$1.1bn$1.3bn$1.4bn$1.7bn$1.9bn$2.1bn$2.0bn$2.5bn$2.8bn$3.5bn$4.0bn$4.8bn
VAT Refunded (PPP)$150.2m$136.5m$173.5m$174.6m$228.6m$370.8m$384.0m$381.9m$367.2m$400.7m$359.6m$496.0m$483.8m$670.5m$733.3m$1.0bn
PIT Revenues (PPP)$863.2m$805.5m$1.1bn$1.2bn$1.3bn$1.4bn$1.6bn$1.7bn$1.9bn$2.0bn$2.1bn$2.3bn$2.7bn$3.4bn$3.4bn$3.7bn
CIT Revenues (PPP)$903.0m$1.2bn$1.5bn$1.4bn$1.3bn$1.2bn$1.2bn$1.5bn$1.7bn$1.7bn$1.7bn$2.4bn$2.9bn$4.0bn$4.7bn$4.7bn
Withholding Tax Revenues (PPP)
Presumptive Tax Revenues (PPP)$23.8m$13.2m$24.2m$28.9m$32.4m$33.1m$31.7m$34.5m$40.3m$42.6m$34.3m$81.4m$130.4m$163.0m$203.4m$239.6m
Other Domestic Tax Revenues (PPP)$1.7bn$1.5bn$2.0bn$2.0bn$2.1bn$2.5bn$2.8bn$2.7bn$2.8bn$3.1bn$3.3bn$4.0bn$4.6bn$6.1bn$7.1bn$8.5bn
VAT On Import Revenues (PPP)$1.4bn$1.5bn$1.6bn$1.8bn$1.8bn$1.9bn$2.0bn$2.2bn$2.2bn$2.9bn$3.2bn$4.0bn$3.9bn$4.8bn
Import Duty Revenues (PPP)$1.3bn$1.4bn$1.7bn$1.8bn$1.8bn$1.9bn$2.2bn$2.3bn$2.2bn$2.9bn$2.5bn$3.0bn$3.0bn$3.5bn
Excises on Imports Revenues (PPP)$510.3m$735.8m$845.8m$1.7bn$2.2bn$2.0bn$1.1bn$1.4bn$2.0bn$1.9bn$767.3m$1.7bn$2.1bn$2.8bn
Other Customs Tax Revenues (PPP)$755.0m$940.7m$1.0bn$847.1m$587.1m$1.1bn$1.6bn$1.7bn$1.5bn$1.6bn$2.6bn$3.2bn$3.3bn$4.5bn

Values are rounded for display; the CSV has them exactly as published. Revenue and GDP are US dollars at purchasing-power parity.

Data-quality checks

What the automatic checks found

These are rule-based checks, run on every pull. A flag says the numbers deserve a second look, not that they are wrong; the methods page explains each rule.

YearCheckDetail
2012Sudden jumpTotal tax revenue (PPP) moves ×2.33 from 2011.
2012Disagrees with the World BankATAF gives 16.7% of GDP; the World Bank's central-government series gives 10.6%.
2013Disagrees with the World BankATAF gives 16.2% of GDP; the World Bank's central-government series gives 10.6%.
2014Disagrees with the World BankATAF gives 15.4% of GDP; the World Bank's central-government series gives 10.1%.

Source: ATAF Databank, the African Tax Administration Forum; World Bank World Development Indicators. Tax and GDP are in US dollars at purchasing-power parity, so their ratio equals the ratio in local currency. Cite as: Kaijamahe, W. H. (2026). Côte d'Ivoire. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/CIV Every figure and its method: taxintellilyticsstories.com/africa/methods

Cite this sheet

Côte d'Ivoire, in Edition 1

Kaijamahe, W. H. (2026). Côte d'Ivoire. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/CIV

Western Africa

Neighbouring profiles

BeninBurkina FasoCabo VerdeGambiaGhanaGuineaGuinea-BissauLiberiaMaliNigerNigeriaSenegalSierra LeoneTogoCompare Côte d'Ivoire with its neighbours →