• Tax

    In collaboration with a leading local accountancy firm, OBG provides an overview of the tax system, including information on corporate, sales and income taxes. Other topics include repatriation of profits, capital movements, investment incentives, Customs duties and free zones.
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Many Ivorian taxpayers believe that the progress made by their tax administration is noticeable. The situation has improved in recent years, in particular because the implementation of e-government practices has become a key area of interest for Ivorian authorities. The aim is to ensure that all administrative procedures are able to be...


The purpose of this article is to specify the tax regime applicable in each of the situations outlined below.


The 2020 budget adopted by the National Assembly of Côte d’Ivoire earmarks roughly CFA8trn ($13.8bn), representing an increase of 9.9% compared to the 2019 budget of CFA7.3trn ($12.5bn). According to government forecasts, this figure will remain steady at CFA8trn ($13.8bn) in 2021 and reach CFA9trn ($15.5bn) in 2022.

Chapter | Tax & Accountancy from The Report: Cote d'Ivoire 2020

In conjunction with EY, this chapter explores the taxation system and Côte d’Ivoire’s efforts to build an...

Côte d’Ivoire is an economic powerhouse in West Africa, posting average growth of 8% between 2011 and 2018. However, the rate of GDP growth in real terms fell to 6.7% in 2019 and is expected to contract to 2.7% in 2020 due to the Covid-19 pandemic and subsequent widespread shutdowns. Looking to the future, the IMF expects growth to rebound to 8.7% in 2021, highlighting the country’s economic resilience. 


Direct and indirect taxation have been used to increase non-oil revenues and provide services for citizens. Whether it is corporate, individual income, sales, excise or value-added tax (VAT) or custom duties, the main objective is typically to increase revenue and, in some instances, change the behaviour of citizens. Excise taxes on tobacco...

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