Côte d'Ivoire capital gains tax calculator
Côte d’Ivoire has no general capital gains tax. A direct, non-intermediated sale of shares or parts sociales pays the IRVM on the plus-value at 17% from 2025 (15% through 2024), and an individual’s property plus-value pays the article 762 registration duty at the same rates. Losses neither net nor carry.
Work out the charge on a share, property or other disposal from your dates and costs. Enter sales by hand or import your broker CSVs, and the calculator splits multi-parcel sales under FIFO, applies the per-year IRVM and the article 762 duty, marks a cession that went through an intermediary, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from the Direction Générale des Impôts and the sources each record cites.
Current rules
The rates behind the number
The rates by year: the direct-cession IRVM and the article 762 property duty
| Tax year | Direct share/parts sociales cessions (IRVM on the plus-value) | Property plus-value (article 762 duty) | Intermediated cessions | Funds, ETFs, crypto and other valuables |
|---|---|---|---|---|
| 2021 | 15% | 15% | No sourced rate | No sourced rate |
| 2022 | 15% | 15% | No sourced rate | No sourced rate |
| 2023 | 15% | 15% | No sourced rate | No sourced rate |
| 2024 | 15% | 15% | No sourced rate | No sourced rate |
| 2025 | 17% | 17% | No sourced rate | No sourced rate |
| 2026 | 17% | 17% | No sourced rate | No sourced rate |
| 2027 | 17% | 17% | No sourced rate | No sourced rate |
Rules, bases and exemptions
| Rule | Value |
|---|---|
| Base of the IRVM | The plus-value, the difference between the sale price and the acquisition price, never the gross proceeds; the charge exists only where a plus-value was realised |
| Direct cession without an intermediary (article 180 CGI) | 15% of the plus-value through 2024, 17% from 2025, the common-law IRVM rate for individuals |
| Cession through a licensed intermediary or the BRVM | Outside article 180's wording; the DGI publishes no rate, so this calculator charges nothing |
| Property plus-value (article 762 CGI) | 15% through 2024, 17% from 2025, charged through the registration duties on the plus-value; the person realising it is the taxpayer |
| Transfer-duty mechanics | A separate 4% registration duty on a sale of immovables, and 4%/10% exchange duties where there is boot or gain; not computed here |
| Holding period, allowance and indexation | None: no minimum holding period, annual allowance, indexation table or main-residence relief |
| Losses | No individual loss pool, same-year netting or carryforward; a loss-making cession owes nothing and carries nothing |
| From 2026 (article 184 CGI) | The plus-value may be determined by the valeur mathématique, the valeur boursière or the méthode financière; a base method that leaves the rate unchanged |
| Declaration and payment | IRVM due by the 15th of the month following the determination of the taxable amount; from 2025 the buyer withholds if the seller does not declare and pay, and the two are jointly liable |
| Funds, ETFs, crypto and other valuables | No official rule: reported and charged nothing because no official rate applies. They are not exempt |
Tables are drawn from the source records retrieved 2026-09-19; each links back to the authority page above. Funds, ETFs, crypto and other valuables have no Ivorian rule: the calculator reports them and charges nothing because no official rate applies. They are not exempt.
Questions
Côte d’Ivoire capital gains questions
How much is capital gains tax in Côte d'Ivoire?
Côte d'Ivoire has no general capital gains tax. A direct, non-intermediated sale of shares or parts sociales in an Ivorian company is a plus-value brought into the impôt sur le revenu des valeurs mobilières (IRVM) at the common-law rate for individuals: 17% from 2025, and 15% through 2024. An individual's property plus-value is charged through the registration duties under article 762 of the Code général des Impôts at the same rates.
Is the IRVM charged on the sale price or the gain?
On the gain. The DGI's 2025 commentary states that the withholding applies only where the cession realises a plus-value, and that the plus-value is the difference between the price at which the shares are sold and the price at which the seller acquired them. A sale at a loss therefore owes no IRVM on the transaction.
Do losses reduce the tax?
No. Individuals have no general loss pool, no same-year netting across cessions and no carryforward. The charge is computed on each cession's own plus-value, so a loss neither reduces another cession nor carries to a later year. The five-year loss carryforward in the DGI's holding doctrine applies to holding companies, not to individual investors.
What is the capital gains tax on shares in Côte d'Ivoire?
A direct, non-intermediated sale of shares or parts sociales in a company established in Côte d'Ivoire by an individual is a plus-value brought into the impôt sur le revenu des valeurs mobilières (IRVM). Article 180 alinéa 4 of the Code général des Impôts places the declaration and payment on the seller, and the gain is the difference between the price at which the shares are sold and the price at which the seller acquired them. The 2025 finance annexe (loi de finances n° 2024-1109 du 18 décembre 2024) fixes the common-law IRVM rate for individuals at 17% (raised from 15% by article 37) and, by article 11, puts the buyer under a withholding obligation on the amount of the plus-value and under the obligation to declare and pay the tax if the seller does not declare and pay it directly, so seller and buyer are jointly liable for the declaration and payment. The IRVM is a schedular tax withheld at source (impôt cédulaire retenu à la source). Sources: https://www.dgi.gouv.ci/assets/documents/EBOOK/BODGI_2025/files/basic-html/page36.html, https://www.dgi.gouv.ci/assets/documents/EBOOK/BODGI_2025/files/basic-html/page37.html and https://www.dgi.gouv.ci/assets/documents/IMPOTS%20ET%20TAXES%20EN%20COTE%20D%27IVOIRE%20.pdf The exposé des motifs of the 2025 finance annexe presents the article 11 buyer withholding at 15%, while article 37 raises the individual IRVM rate to 17% and article 11 itself sets no rate; this calculator applies the 17% individual IRVM rate to the withholding and records the annexe's 15% explanatory figure here. Source: https://www.dgbf.ci/wp-content/uploads/2025/01/Annexe1-Annexe-Fiscale.pdf
Is the IRVM charged on the sale price or the plus-value?
The base is the plus-value, never the gross proceeds: the DGI's commentary on article 11 of the 2025 finance annexe states that the withholding applies only where the cession realises a plus-value, the difference between the sale price and the acquisition price. A cession at a loss therefore bears no IRVM on the transaction. No general individual loss pool, same-year netting across cessions or carryforward was located: the rule is expressed as a positive difference and is not extended beyond its source. The DGI doctrine that carries qualifying losses forward five fiscal years is the regime of holding companies, not of individual investors. Source: https://www.dgi.gouv.ci/assets/documents/EBOOK/BODGI_2025/files/basic-html/page36.html
What is a cession directe sans intermédiaire?
Scope is limited to a cession directe sans intermédiaire: article 180 subjects to IRVM the plus-values de cession directe sans intermédiaire d'actions ou de parts sociales par leurs titulaires. A cession made through a licensed market intermediary or the regional stock exchange (the BRVM) falls outside that wording, and the reviewed DGI material publishes no rate for it. This calculator records no charge for an intermediated cession and says so; the treatment must be confirmed with the DGI. Source: https://www.dgi.gouv.ci/assets/documents/ANNEXE_FISCALE_2026/files/basic-html/page49.html
How is property taxed in Côte d'Ivoire?
Real-estate and fractional real-estate gains of individuals and partnerships not subject to the profits tax are charged through registration duties under article 762 of the Code général des Impôts. The 2025 finance annexe raised the rate from 15% to 17% for cessions from 2025. The duty rides the plus-value (the difference between the sale price and the acquisition price), not the sale price, and the person realising the plus-value is the taxpayer. The separate 4% registration duty on a sale of immovables, and the 10% exchange duty where there is boot or gain, are transfer-duty mechanics, not a second charge on the gain; the reviewed sources do not settle their incidence. Sources: https://www.dgi.gouv.ci/assets/documents/EBOOK/BODGI_2025/files/basic-html/page127.html and https://www.dgi.gouv.ci/assets/documents/EBOOK/LE_SYTEME_FISCAL_IVOIRIEN/files/basic-html/page60.html
What are the 2026 valuation methods?
From 2026 the 2026 finance annexe (loi de finances n° 2025-987 du 19 décembre 2025, article 4) completes article 184 of the Code général des Impôts by setting the methods for determining the plus-value on a cession of titres: the valeur mathématique (equity divided by the number of titles in circulation), the valeur boursière (market value) or the méthode financière. The exposé des motifs gives the reason, that historical cost does not reflect the economic evolution of the company. This is a method for determining the taxable base, not a rate change, a holding-period exemption or a new allowance; the calculator still takes the difference between the sale price and the acquisition price the user states and warns that the DGI may substitute one of the three methods. Sources: https://www.dgi.gouv.ci/assets/documents/EBOOK/BODGI_2026/files/basic-html/page30.html and https://www.dgi.gouv.ci/assets/documents/ANNEXE_FISCALE_2026/files/basic-html/page49.html
When is the IRVM declared and paid?
No holding-period test, annual allowance, indexation table, main-residence relief or cross-asset netting was located for either the direct-cession IRVM or the article 762 property charge. The tax year is the calendar year, and the IRVM is declared and paid by the 15th of the month following the distribution of the products or the determination of the taxable amount. Source: https://www.dgi.gouv.ci/assets/documents/CALENDRIER.pdf
How are funds, ETFs, crypto and other valuables taxed?
Funds and ETFs, cryptoassets and other private valuables have no located official rule: their treatment is provisional. This record carries a zero rate for each because no rate could be sourced, not because they are exempt, and the calculator says so on the page and in its checklist. An ETF or fund unit is not automatically treated as a share or part sociale without confirming its legal form and the transaction route.