The Qatar-Ivory Coast tax treaty has entered into force, setting withholding tax rates and rules on permanent establishments, capital gains, and treaty benefits from 1 January 2027.
The income tax treaty between Qatar and Ivory Coast entered into force on 10 June 2026.
Signed on 7 December 2022, the treaty covers various Ivory Coast income taxes and Qatar income tax and includes a 183-day service permanent establishment threshold. Withholding tax rates are set at 5% or 10% for dividends, 10% for interest and technical service fees, and 5% for royalties.
The treaty also provides rules on capital gains, double taxation relief, dual residence, and treaty benefit entitlement, including a principal purpose test to prevent treaty abuse.
It will apply from 1 January 2027.
