Welcome to your comprehensive guide on obtaining tax residency in the beautiful Ivory Coast! Whether you're a digital nomad, an expatriate, or a location-independent worker, this guide will walk you through the necessary steps to establish your tax residency in Ivory Coast.
Step 1: Establish Physical Presence
To be considered a tax resident, you must spend at least 183 days in Ivory Coast within a calendar year. Ensure you keep records of your travel such as flight tickets and accommodation receipts.
Step 2: Secure a Long-Term Visa
Obtain a long-term visa that allows you to stay in Ivory Coast for an extended period. This could be a work visa, investor visa, or any other visa that grants long-term stay.
Step 3: Register with Local Authorities
Upon arrival, register with the local municipal authorities. This involves submitting your identification documents, visa, and proof of residence. You will receive a residency certificate, which is crucial for tax purposes.
Step 4: Open a Local Bank Account
Open a bank account in Ivory Coast to facilitate financial transactions. This account will serve as proof of your financial ties to the country.
Step 5: Obtain a Tax Identification Number (TIN)
Visit the Directorate General of Taxes (DGI) to apply for a Tax Identification Number. You will need to provide your residency certificate, passport, and other relevant documents.
Step 6: File a Tax Declaration
File a tax declaration with the DGI. Include all necessary documents such as your residency certificate, TIN, and proof of income. This step solidifies your tax residency status.
Legal References
- Code General des Impots de la Côte d'Ivoire - Article 4
- Code de la Nationalité Ivoirienne - Article 12
- Loi n° 2018-862 du 19 novembre 2018 portant Code des Investissements
Useful Links
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