DT10251 - Ivory Coast: Admissible taxes

The following Ivory Coast taxes are admissible for credit in the UK under the convention:

  • the tax on industrial and commercial profits and on agricultural profits (impĂ´t sur les bĂ©nĂ©fices industriels et commerciaux et sur les bĂ©nĂ©fices agricoles)
  • the tax on non commercial profits (impĂ´t sur les bĂ©nĂ©fices non-commerciaux)
  • the tax on salaries and wages (impĂ´t sur les traitements et salaires)
  • the tax on income from movable capital (impĂ´t sur le revenu des capitaux mobiliers)
  • the general income tax (impĂ´t gĂ©nĂ©ral sur le revenu)

The following Ivory Coast taxes are inadmissible under the convention:

  • the business licence tax (contribution des patentes)
  • the real property tax (contribution foncière des propriĂ©tĂ©s bâties)
  • the land tax (contribution foncière des propriĂ©tĂ©s non-bâties)