Côte d’Ivoire
Taxed as BNC non-commercial professional income, broadly 25% on net profit, with possible 7.5% withholding on resident service fees creditable against the final tax. Crypto received is converted to FCFA and taxed as BNC income.
Non-commercial profits (BNC) - business/professional income, not capital gains.
BNC taxed broadly at 25% of net profit; resident liberal-profession service payments can suffer a 7.5% withholding creditable against the final BNC.
CNPS contributions are structured around employment; an independent BNC earner is not subject to employer payroll charges but may arrange voluntary cover.
Register with the DGI and file annual BNC returns based on prior-year net profit, deducting expenses; withholding at source may apply to certain service fees.
No specific crypto tax law; habitual crypto trading/earning is taxed under existing BNC (or BIC) frameworks, so USDC payouts are converted to FCFA and taxed as BNC income on receipt.