The Executive Secretariat of the CCESP, through the General Directorate of Taxes (DGI), presents to you the new tax regimes applicable in Côte d’Ivoire, since January 8, 2021. 

The tax annex to Finance Law No. 2020-972 of December 23, 2020 relating to the State budget for the year 2021 now distinguishes four tax regimes. These are:

1- The entrepreneur’s regime

The entrepreneur regime is applicable to companies whose annual turnover including all taxes does not exceed 50,000,000 CFA francs.

These companies are subject to the municipal entrepreneur tax when their turnover does not exceed 5,000,000 CFA francs and to the state entrepreneur tax when the turnover is between 5,000,001 and 50,000,000 CFA francs.

The municipal tax is determined by applying 2% or 2.5% depending on the activity. As for the state tax, the rate is 5% of the turnover.

2- The micro-enterprise regime

The micro-enterprise regime applies to taxpayers whose annual turnover including all taxes is between 50,000,001 and 200,000,000 CFA francs.

Their tax is calculated at the rate of 7% applicable to the annual turnover including all taxes. This rate is reduced to 5% for CGA members.

Taxpayers under this regime may opt for the simplified actual tax regime provided that they achieve a turnover including all taxes of 100,000,000 CFA francs.

3- The simplified real tax regime

The simplified actual system is applicable to taxpayers whose annual turnover including all taxes is between 200,000,001 and 500,000,000 CFA francs.

The determination of the tax has not undergone any changes.

4- The normal real tax regime

The normal real system takes into account companies whose turnover is greater than 500,000,001. Frs Cfa.

The determination of the tax has not undergone any changes.