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International treaty

Ivory Coast: tax treaties

Tax treaties and related documents between the UK and Ivory Coast.

Updates to this page

From:
HM Revenue & Customs
Published:
16 December 2012
Last updated:
14 May 2026
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  1. Information about the 'Synthesised text of the Multilateral Instrument and the 1985 UK-Cote D’Ivoire (formerly known as Ivory Coast) Double Taxation Convention — in force' has been added.

  2. First published.

Documents

Synthesised text of the Multilateral Instrument and the 1985 UK-Cote D’Ivoire (formerly known as Ivory Coast) Double Taxation Convention — in force

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1985 Ivory Coast-UK Double Taxation Convention — in force

PDF, 85.8 KB, 36 pages

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Synthesised text of the Multilateral Instrument and the 1985 UK-Cote D’Ivoire (formerly known as Ivory Coast) Double Taxation Convention — in force

The 1985 UK-Cote D’Ivoire Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 1985 UK-Cote D’Ivoire Double Taxation Convention.

It is effective in the UK from:

  • 1 January 2024 for taxes withheld at source on amounts paid or credited to non-residents
  • 1 April 2025 for Corporation Tax
  • 6 April 2025 for Income Tax and Capital Gains Tax

It is effective in Cote D’Ivoire from:

  • 1 January 2024 for taxes withheld at source on amounts paid or credited to non-residents
  • 1 July 2024 for all other taxes

The Double Taxation Convention entered into force on 24 January 1987.

It is effective in the UK from:

  • 1 April 1988 for Corporation Tax
  • 6 April 1988 for Income Tax and Capital Gains Tax

It is effective in the Ivory Coast from:

  • 1 October 1988 for industrial, commercial and agricultural profits tax
  • 1 January 1988 for other provisions

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