Côte d’Ivoire: Businesses Express Doubts Over New Tax Measures

In Côte d’Ivoire, a new fiscal annex has been in force since January 5, 2026. Its objective is to mobilize more resources while preserving economic stability. The reform notably strengthens the rationalization and simplification of the tax system. However, the private sector remains broadly skeptical.

The 2026 fiscal annex includes 41 measures, some of which are aimed at combating tax evasion. As such, e-commerce platforms that are not established in Côte d’Ivoire will now be taxed at a rate of 30% on their profits. The annex also introduces support measures for businesses, including tax exemptions for certified digital startups.

Despite these changes, the demands of the private sector remain unchanged. Businesses continue to call for a broader tax base, particularly by integrating the informal sector, as well as the removal of minimum tax thresholds.

“A Burden on SMEs”

Kanigui Ouattara, President of the Federation of Small and Medium-Sized Enterprises (SMEs), criticizes the minimum tax thresholds, stating:
“The introduction of these minimum tax payments, including business licenses and corporate income tax, is a heavy burden on SMEs, because they are forced to pay more than they should in relation to their real capacity to contribute.”

Other challenges include difficulties in obtaining VAT refunds and the overlap of multiple controls, including tax, customs, and social security inspections. As a result, businesses believe they are becoming less competitive.

Stéphane Aka Angui, Executive Director of the General Confederation of Enterprises of Côte d’Ivoire (CGECI), points out:
“Formal-sector companies rightly believe that the effort required of them is becoming increasingly heavy, to the detriment of their competitiveness, their investment capacity, and their ability to hire.”

He advocates for greater involvement of the private sector through dialogue during the preparation of reforms. These reforms, implemented this year, are intended to encourage private investment, notably through measures designed to promote access to affordable and social housing.