Tax Measures of Ivory Coast Finance Law for 2026

The Ivory Coast Ministry of Finance and Budget has published the Fiscal (Tax) Annex to the Finance Law for 2026 (Law No. 2025-987 of 19 December 2025). The main tax measures are summarized as follows:

• New rules are introduced for the taxation of Foreign e-Commerce Platforms without a physical presence in the Ivory Coast, including that such platforms are required to pay tax at a rate of 30% on a deemed profit of 10% of turnover (effectively a 3% tax on turnover) if turnover in the Ivory Coa…