Ivory Coast Tax Annex to the Finance Law for 2022

The Ivory Coast Directorate General of Taxation (DGI) has announced that the Tax Annex to the Finance Law for 2022 (Law no. 2021-899 of 21 December 2021) was published on 28 December 2021 and entered into force on 4 January 2022. The main tax measures are summarized as follows:

• The tax regime for SME's introduced from 2021 is amended, including a reduction in the flat tax rate for micro-enterprises from 7% to 6% along with a reduction in the rate from 5% to 4% for registered members of appr…