In Côte d’Ivoire, the choice of legal vehicle is generally dictated by the nature of the activity and the scale of the project. The most used corporate forms are the limited liability company (société à responsabilité limitée – SARL), the public limited company (société anonyme – SA) and the simplified joint-stock company (société par actions simplifiée – SAS). These entities are classified as capital companies.

The SARL remains the standard vehicle for ordinary commercial activities and service provision due to its simplified formalities. For large-scale projects, the SA is the norm. It is often used in strategic sectors such as banking, insurance, mining and oil. Conversely, the SAS is the preferred tool for investment funds and holding companies. Its contractual flexibility allows for free structuring of governance and shares movements.

Finally, the general partnership (société en nom collectif – SNC) and the limited partnership (société en commandite simple – SCS) remain suitable for closed partnerships where liability is joint and several. Liberal professions (lawyer, doctor, legal adviser) naturally lean towards the professional civil partnership (société civile professionnelle – SCP). These entities are classified as partnerships.

Capital companies are subject to corporate and business income tax (impôt sur les bénéfices industriels et commerciaux – IBIC) as separate legal entities, while partnerships are pass-through entities (the tax is calculated at the company level but is effectively paid by the partners).

The most used tax-transparent entities in Côte d’Ivoire are the:

• general partnership;
• limited partnership; and
• professional civil partnership.

A company is deemed to be a tax resident in Côte d’Ivoire if it has either its registered office or its place of effective management within Ivorian territory.

The registered office corresponds to the place of incorporation, as stated in the articles of association and recorded in the commercial register. Alternatively, or additionally, residence may be established based on the place of effective management. This is determined by the company’s actual centre of management – specifically, the location where essential strategic and operational decisions are made and where its economic activity is concentrated.

Regarding tax-transparent entities, residency is not determined at the level of the entity itself, but rather by reference to the tax residency of its partners or members, who are personally liable for tax on their share of the profits.

The corporate and business income tax rates are as follows:

• 25% for individuals and legal entities; and
• 30% for companies operating in the telecommunications, information technology and communication sectors.

The tax liability thus calculated must be compared with the minimum flat-rate tax (impôt minimum forfaitaire), and the higher of the two amounts shall be retained for tax filing purposes.

As a reminder, the minimum tax is payable in the following cases:

• the income tax amount for the fiscal year is lower than the minimum flat-rate tax due for said year; or
• the cumulative amount of taxes and duties owed for the fiscal year (excluding third-party taxes) is lower than the maximum flat-rate tax amount applicable to micro-enterprises, determined based on the upper turnover threshold of the micro-enterprise tax regime.

The minimum tax for a given accounting period is equal to 0.5% of the total turnover, inclusive of all taxes (toutes taxes comprises – TTC). The minimum assessment is set at XOF3 million, while the maximum is capped at XOF35 million.

Taxable profit is defined as the net profit derived from the overall results of all operations of any kind carried out by the business, including the disposal of any assets, whether during or at the end of operations. In other words, net profit is determined by aggregating all income and expenses arising from any transactions conducted by the company.

It consists of the difference between the net asset values at the closing and opening of the period whose results serve as the tax base, adjusted by deducting additional capital contributions and adding any withdrawals made during this period by the owner or the partners.

The tax result may be a profit, a loss or nil. In the event of a nil result or a tax loss, the taxpayer must pay a minimum flat-rate tax (impôt minimum forfaitaire) instead of the corporate and business income tax.

The business income tax or the minimum tax determined for a given fiscal year is payable in three equal instalments during the following year, in April, June and September.

In Côte d’Ivoire, the main tax incentive dedicated to the technology sector remains the free zone regime. However, outside this specific framework, ordinary law companies may benefit from several tax measures designed to encourage technological investment.

The first mechanism is the tax credit for the acquisition of patents and manufacturing processes. It targets industrial SMEs and information and communication technology (ICT) companies with an annual turnover below XOF1 billion. The tax credit amounts to 30% of the acquisition cost of new patents or processes, subject to conditions including retention of the patent for at least five years, membership in an approved management centre or engagement of a certified accountant – and, for technology companies, certification from the ministry in charge of new technologies. The credit is directly offset against corporate income tax (bénéfices industriels et commerciaux – BIC).

The second mechanism is the research, development and innovation (RDI) tax credit (Article 114 bis of the General Tax Code (Code General des Impôts – CGI), available to all companies. It represents 50% of qualifying investment, provided that at least 15% of total expenses are exclusively allocated to R&D activities.

In addition, the 2026 Finance Law introduces a three-year preferential regime for certified digital start-ups, including exemptions from BIC and certain financial taxes.

The Ivorian tax framework provides several incentive measures supporting financial investments, private equity and strategic sectors.

Regarding investment income, interest received by companies is 50% exempt from BIC based on the net amount collected. To promote long-term investment and capital markets, a 90% tax reduction applies to income derived from bonds issued by listed companies and from locally issued bonds with a minimum maturity of five years. Consequently, only 10% of such income remains taxable.

In addition, income from government securities issued by West African Economic and Monetary Union (WAEMU) member states benefits from full tax exemption. Banks are exempt from the tax on income from claims (impôt sur les revenus des créances – IRC) on their lending activities, although such income is fully reintegrated into the BIC taxable base. Certain intra-WAEMU financial flows and interest already subject to IRC are also exempt.

Fixed-capital investment companies benefit from a 15-year exemption from BIC and withholding tax on investment income (impôt sur le revenu des valeurs mobilières – IRVM), provided that at least 50% of their portfolio is permanently invested in unlisted shares. Capital gains are exempt after a three-year holding period, or immediately if the proceeds are reinvested within 12 months.

Free zone companies benefit from customs and tax exemptions in exchange for a turnover-based levy. Specific incentives also apply to large shopping mall projects (temporary VAT and tax exemptions) and to petroleum companies holding a petroleum contract, which are exempt from VAT.

Losses incurred during the financial year may only be carried forward and offset against the profits of the following five financial years.

Ivorian tax law requires compliance with the arm’s length principle for intra-group transactions to prevent artificial profit shifting. Interest on loans between related companies is tax-deductible only if cumulative conditions are met:

• intra-group advances must not exceed the borrower’s share capital;
• deductible interest is capped at 30% of tax EBITDA;
• the interest rate may not exceed the WAEMU central bank (Banque Centrale des États de l’Afrique de l’Ouest – BCEAO) average rate plus two percentage points; and
• the loans must be repaid within five years, provided the beneficiary company is not subject to liquidation proceedings.

Ivorian tax legislation does not provide for any tax consolidation or group taxation mechanism. Each entity within a corporate group is taxed separately. Consequently, tax losses cannot be transferred or offset against the profits of other group companies; they may only be carried forward and offset against the future profits of the company that incurred them.

Under Ivorian tax law, capital gains realised by corporations are generally included in taxable profit and subject to BIC, in accordance with the principle that taxable income encompasses the net results of all transactions, including asset disposals.

However, several exemptions and relief mechanisms apply.

• Capital gains arising from the disposal of fixed assets may be excluded from taxable income if the company commits to reinvest, within three years, an amount equal to the capital gain plus the net book value of the disposed asset in new fixed assets located in Côte d’Ivoire. If reinvestment is not completed within the deadline, the deferred gain becomes taxable.
• Capital gains derived from the sale of qualifying participating interests held for at least two years are taxed at a reduced rate of 12%. Net capital gains may be offset against losses of the same nature.
• Full exemption may apply where the holding company’s portfolio consists of at least 60% of participations in companies established in WAEMU member states.

If the qualifying conditions are not met, capital gains are taxed under ordinary corporate tax rules.

Ivorian VAT applies to supplies of goods and services performed for consideration, excluding salaried and agricultural activities. It also covers imports and specific transactions. VAT is calculated on the net-of-tax amount at a standard rate of 18% or a reduced rate of 9% for certain products.       

Non-Commercial Profits Tax (BNC)

The bénéfices non commerciaux (BNC) tax applies to income derived from intellectual property (IP; copyrights, patents, trade marks, secret processes) and service fees.

The standard rate (in the absence of a double tax treaty) is 20% for service providers without a professional establishment in Côte d’Ivoire and 7.5% for local suppliers. The tax is withheld at source by the company paying for the services.

Business Licence Tax (Contribution des Patentes)

This tax is payable by any person carrying out a professional activity and comprises two components:

• turnover-based duty – 0.5% of the previous year’s turnover (minimum XOF300,000, capped according to brackets ranging from XOF350,000 to XOF3 million); and
• rental value duty – 18.5% of the rental value of business premises (16% outside municipal areas).

Payroll Taxes and Related Contributions

Employers act as withholding agents for payroll tax (impôt sur les traitements et salaires – ITS) and are liable for their own contributions. The overall effective rate is 2.8% for local employees and 12% for expatriate employees. These rates include the national contribution (1.5%), apprenticeship tax (0.5%) and vocational training levy (1.5%), after a 20% allowance.

Property Wealth Tax

Since January 2026, legal entities have been subject to property wealth tax on real estate used for business purposes (rate: 13% of market value).

Registration Duties

Registration constitutes both a tax and a legal formality. The rates are as follows:

• share capital – 0.3% (up to XOF5 billion) or 0.1% (above that threshold); and
• commercial leases – 2.5% of annual rent for fixed-term leases and 10% of capital value (20 times the rent) for indefinite-term leases.

IRVM

This applies to dividends, share income and directors’ fees:

• standard rate – 15% (17% for individuals);
• reduced rates – 10% for companies listed on the regional stock exchange (Bourse Régionale des Valeurs Mobilières – BRVM) and 2% for certain bonds; and
• special rule – for head offices located outside Côte d’Ivoire, the taxable base is deemed to be 50% of taxable profit.

Tax on Income From Claims (IRC)

This applies to interest on loans and deposits. The standard rate is 18%, and there are reduced rates for bank accounts depending on maturity (from 1% to 16.5% for companies).

The Special Equipment Tax (TSE)

Taxe sur le matériel spécial (TSE) applies to companies under the real tax regime with annual turnover exceeding XOF200 million, at a rate of 0.1% of net turnover.

The Banking Operations Tax (TOB)

Taxe sur les opérations bancaires (TOB) applies to banking and financial activities at 10%, reduced to 5% for certain SME and microinsurance credits.

Advertising Tax

A 3% advertising tax applies to advertising messages.

Audiovisual Communication Tax

The audiovisual communication tax (XOF20,000 per hour) targets specific advertisements broadcast by non-resident channels. Finally, insurance contract tax applies to insurance premiums, with variable rates depending on the type of risk covered.

Locally owned closely held companies generally operate in corporate form, most structured as limited liability companies (SARL), simplified joint-stock companies (SAS) or unlisted public limited companies (SA). They are characterised by restrictions on the free transferability of shares to control the ownership structure. These companies rely on statutory clauses (such as approval and lock-up provisions) and shareholders’ agreements to ensure stability, often motivated by the protection of minority shareholders.

See 1.4 Applicable Corporate and Individual Tax Rates.

In Côte d’Ivoire, the IRVM applicable to profit distributions must be paid within three months following the date of the minutes of the shareholders’ meeting that approved the distribution, unless such decision has been officially revoked before the expiry of the deadline.

There are no specific rules governing the taxation of dividends received and capital gains arising from the sale of shares in closely held companies. Gains derived from the disposal of shares in an Ivorian company, as well as dividend distributions, are subject to IRVM at a rate of 17%.

Dividends received by individuals from companies listed on the BRVM are subject to IRVM at a rate of 12% pending the implementation of the general income tax reform. This rate applies to distributions made from 2025 onwards. Capital gains arising from the disposal of shares are likewise subject to IRVM at a rate of 17%.

Interest is subject to IRC at the standard rate of 18%. Dividends are subject to IRVM at a rate of 17%, which is reduced for dividends received from listed companies.

Royalties paid to local service providers are subject to BNC withholding tax at 7.5%. This rate increases to 20% where the service provider is not domiciled in Côte d’Ivoire.

Côte d’Ivoire has entered double taxation treaties with the following countries and regional groups:

• Germany;
• Belgium;
• Canada;
• United Arab Emirates;
• WAEMU member states;
• ECOWAS member states;
• France;
• Italy;
• Morocco;
• Norway;
• Portugal;
• United Kingdom/Northern Ireland;
• Switzerland; and
• Tunisia

The tax administration will challenge the use of entities established in treaty jurisdictions by non-residents not entitled to treaty benefits where it considers that such structures have been set up primarily to obtain treaty advantages or to abuse the provisions of the relevant tax treaty.

The biggest transfer pricing issues faced by inbound investors operating through a local corporation include the lack of reliable local comparables, burdensome documentation requirements (master file, local file and état des transactions internationales intragroupes – ETII) combined with short filing deadlines, heightened scrutiny of intra-group services and interest payments, and a significant risk of tax reassessments and penalties.

Local tax authorities challenge the use of limited-risk distribution or service arrangements between related parties for the sale of goods, or the provision of services carried out locally, where they consider that such arrangements confer a tax advantage and were not concluded on arm’s length terms.

The OECD and UN transfer pricing guidelines apply in Côte d’Ivoire, unless they conflict with domestic rules.

However, local transfer pricing provisions diverge from OECD standards in two major respects:

• in addition to requiring compliance with the arm’s length principle for intercompany payments, the CGI provides that remuneration paid between related companies is deductible only within a dual cap of 5% of net turnover and 20% of the local entity’s operating expenses; and
• where the recipient of the payments is in a low-tax or noncooperative jurisdiction, the deductibility of such payments is further limited to 50% of their gross amount, without prejudice to the dual limitation mentioned in the foregoing.

No published data is available regarding the use of the mutual agreement procedure (MAP) by Ivorian competent authorities to resolve international transfer pricing disputes. Under Côte d’Ivoire’s tax treaties, the competent authority function is assigned to the Minister of Budget or the Minister of Finance and delegated to the General Tax Directorate.

In practice, MAP cases are handled by the sub-directorate of international tax co-operation. The competent authority team, composed of two officials, also manages tax treaty negotiations, provides support in international tax and transfer pricing disputes, and oversees the exchange of information for tax purposes.

Transfer pricing is a key issue during a tax audit. The tax authorities must ensure that the profit declared in Côte d’Ivoire by the audited company accurately reflects the activities carried out within the national territory, in accordance with the arm’s length principle.

Under domestic law, Article 38 of the CGI empowers the tax administration to verify compliance with this principle and to adjust declared profits where income has been indirectly transferred abroad, whether through the increase or decrease of purchase or sale prices, or by any other means.

This provision is consistent with the tax treaties signed by Côte d’Ivoire based on the OECD Model Tax Convention, which provides that where associated enterprises are linked by commercial or financial conditions differing from those agreed between independent enterprises, the profits that would have accrued absent such conditions may be included in the taxable profits of that enterprise and taxed accordingly.

Local branches of non-resident companies are taxed in the same manner as local subsidiaries of non-resident companies.

Capital gains realised by non-residents from the sale of shares in a local entity are, subject to applicable tax treaties, subject to IRVM at a rate of 17% where the seller is an individual.

In principle, capital gains derived from the disposal of securities by legal entities are recorded as extraordinary income and taxed under BIC rules; accordingly, they are not subject to IRVM. In practice, however, the tax administration may seek to apply IRVM to capital gains realised by a non-resident company on the basis that such company is not otherwise subject to BIC in Côte d’Ivoire.

There are no change-of-control provisions that would trigger tax liabilities or duties in the case of indirect transfers of ownership.

In general, formulary apportionment methods are not used to determine the taxable income of local subsidiaries of foreign companies. Such subsidiaries are taxed on the full amount of profits generated in Côte d’Ivoire.

In addition to requiring compliance with the arm’s length principle for intercompany remuneration, the CGI provides that payments made between companies within the same group are deductible for tax purposes only within a dual cap of 5% of net turnover and 20% of the local entity’s operating expenses.

Furthermore, where the recipient of such payments is located in a low-tax or noncooperative jurisdiction, the deductibility of the amounts paid is limited to 50% of their gross amount, without prejudice to the dual limitation mentioned in the foregoing.

The following limitations apply to intra-group loans granted by related foreign entities to local subsidiaries:

• the total amount borrowed may not exceed the share capital of the local subsidiary;
• the total interest paid on such loans may not exceed 30% of the subsidiary’s earnings before tax, interest, depreciation and provisions (tax EBITDA); and
• the interest rate applied may not exceed the average lending rate of the BCEAO for the relevant year, increased by two percentage points.

Finally, the loan principal must be repaid within five years from the date the funds were made available.

Foreign-source income of a local company is not exempt from BIC, as an Ivorian company is taxed on its worldwide income. However, where such income is derived through a permanent establishment located abroad, it is not taxable in Côte d’Ivoire.

Under Ivorian domestic tax law, the deductibility of expenses is subject to traditional criteria, including:

• a direct business purpose or connection with the company’s normal management;
• the actual nature of the expense and sufficient supporting documentation;
• an effective reduction in the company’s net assets; and
• allocation of the expense to the financial year in which it was incurred.

Since January 2026, for an expense to be tax-deductible, it must not only meet these traditional requirements but also be directly or indirectly linked to the generation of income subject to BIC.

This amendment establishes a principle of tax symmetry: expenses are not deductible where the corresponding income is exempt or outside the scope of taxation.

Dividends distributed by companies benefiting from the parent-subsidiary tax regime are, for each financial year, exempt from IRVM up to the net amount of dividends received from their subsidiaries during the same year, after the deduction of IRVM.

Furthermore, where a foreign parent company transfers at least 10% of the shareholding it holds in its subsidiary operating in Côte d’Ivoire to Ivorian individuals or legal entities, the dividends subsequently distributed to the parent company in respect of the remaining shares are eligible for a 25% exemption from IRVM for the first year of distribution following the transfer.

Intangible assets developed by local companies may be used by foreign subsidiaries without triggering local taxation. However, income derived from the exploitation of such assets is subject in Côte d’Ivoire to BIC, the business licence tax (patente) and TSE.

Côte d’Ivoire does not have controlled foreign corporation (CFC) rules. However, the Ivorian CGI contains provisions designed to discourage Ivorian companies from accumulating profits in foreign subsidiaries benefiting from a preferential tax regime.

A privileged tax jurisdiction, according to administrative doctrine, is one in which income sourced from Côte d’Ivoire is subject to BIC tax or any similar tax at a rate lower than half of what would have been due in Côte d’Ivoire had the income been taxable there.

Under the provisions of the CGI, even where payments made abroad comply with the arm’s length principle, their deductibility is capped within a dual limit of:

• 5% of net turnover; and
• 20% of general expenses.

Where the beneficiary is located in a noncooperative or low-tax jurisdiction, the deductibility of such payments is further limited to 50% of their gross amount. In addition, interest paid on foreign intra-group loans may not exceed 30% of the company’s earnings before tax, interest, depreciation and provisions (tax EBITDA).

Finally, IRVM is increased by 25% where the taxable amounts are paid to individuals or entities established in a noncooperative or low-tax jurisdiction.

There are no specific rules governing the substance requirements of non-local subsidiaries. However, the Ivorian tax authorities may challenge any artificial or abusive arrangements based on the general anti-abuse principle (abuse of law doctrine).

Ivorian companies are taxed on capital gains derived from the disposal of shares in foreign subsidiaries under the territorial principle: only gains realised in Côte d’Ivoire or arising from assets with a source in Côte d’Ivoire are subject to BIC (25%).

Côte d’Ivoire continuously implements anti-tax avoidance measures, often through reforms aligned with OECD standards. For instance, Article 38 of the CGI provides that profits indirectly transferred abroad to controlled entities must be reintegrated into the taxable income of the Ivorian company.

Transfer pricing rules, based on the arm’s length principle and consistent with OECD guidelines, also apply in Côte d’Ivoire to ensure that related-party transactions reflect market conditions.

There is no fixed, regular audit cycle mandated in Côte d’Ivoire. In practice, Ivorian companies are typically audited every two to three years (although annually for many companies – and more frequently for large corporate groups).

Côte d’Ivoire has implemented several recommendations from the OECD/G20 BEPS (base erosion and profit shifting) project, notably through the 2023 Finance Law.

The main measures include the introduction of transfer pricing documentation requirements (master file/local file), the prevention of tax treaty abuse (Action 6) and improvement of MAPs (Action 14).

The BEPS actions that have been implemented are as follows.

• Transfer pricing and documentation (Actions 8–10 and 13): The 2023 Finance Law requires companies falling under the Large Enterprises Directorate (Direction des Grandes Entreprises – DGE) or the Medium Enterprises Directorate (Direction des Moyennes Entreprises – DME) to maintain a master file and a local file, to be made available in the event of a tax audit.
• Strengthened audit powers: Companies have 30 days to provide transfer pricing documentation upon request, failing which they are subject to penalties amounting to 0.5% of the value of the transactions concerned, with a minimum fine of XOF10 million.
• Prevention of treaty abuse (Action 6): Côte d’Ivoire signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) in January 2018, which entered into force for the country in 2023. The MLI modifies a significant portion of its tax treaty network through measures such as the anti-treaty shopping preamble, the principal purpose test (PPT), anti-hybrid provisions and related safeguards.
• MAPs (Action 14): The minimum standard under Action 14 aims to improve the effectiveness of the MAP between competent authorities, ensuring effective taxpayer access, reasonable timelines and implementation of MAP agreements, as well as transparency and monitoring.

All members of the inclusive framework have committed to comply with this minimum standard and to undergo a two-stage peer review process (evaluation followed by monitoring of recommendations).

The Ivorian government broadly supports the BEPS framework, viewing it as a tool to protect its tax base, modernise domestic tax law and enhance attractiveness in co-ordination with ECOWAS/UEMOA and the OECD. By joining the BEPS inclusive framework and the MLI, Côte d’Ivoire has embraced international co-operation to curb BEPS while preserving tax competitiveness. Regional OECD and global forum assistance on transfer pricing and transparency reflects a commitment to align with international standards and better regulate multinationals.

Côte d’Ivoire has endorsed the two-pillar approach addressing digitalisation and global minimum taxation. Pillar One could allow greater taxation of highly digitalised groups operating without a significant physical presence, though key technical details remain unresolved. Pillar Two (the Global Anti-Base Erosion Rules – GloBE) introduces a 15% global minimum tax and includes a Subject to Tax Rule benefiting developing countries. Additionally, Côte d’Ivoire has introduced a digital platform tax targeting non-resident e-commerce platform exceeding XOF50 million in local turnover.

Côte d’Ivoire remains highly vigilant in matters of international taxation and tax evasion, closely monitoring BEPS recommendations to prevent base erosion and profit shifting.

Côte d’Ivoire seeks to reconcile tax attractiveness with BEPS compliance by refocusing tax incentives on productive investment and transparency, while progressively aligning with international standards (MLI, ECOWAS instruments).

By ratifying the BEPS MLI, the country aims to establish a more stable and transparent tax framework for investors, preventing tax evasion and treaty shopping while promoting trade and capital flows. The MLI notably introduces anti-abuse provisions (the PPT and measures to prevent artificial avoidance of permanent establishment status) into tax treaties, limiting purely tax-driven arrangements without undermining legitimate benefits linked to genuine economic activities in the country.

The most exposed elements are tax incentive regimes, which must become more targeted, transparent, and justified under BEPS and ECOWAS/UEMOA standards. Free zone regimes and similar schemes (BIC holidays, VAT exemptions and local tax relief) are particularly sensitive to BEPS scrutiny, as they may attract low-substance structures if establishment and activity requirements are not sufficiently stringent.

Côte d’Ivoire does not yet have a comprehensive domestic anti-hybrid regime like those in OECD member states. However, several BEPS-related reforms already address hybrid arrangements, directly or indirectly, through the MLI, treaty modernisation and enhanced transparency.

Although there is no dedicated “anti-hybrid” chapter in Ivorian tax law, reforms align with BEPS recommendations. Strengthened transfer pricing rules and the introduction of country-by-country reporting (CbCR) improve the detection of profit-shifting schemes, including those involving hybrid entities or instruments. The application of the MLI to existing tax treaties reduces opportunities to eliminate taxation on certain financial payments or royalties, thereby limiting hybrid mismatches.

More broadly, BEPS implementation aims to combat multinational tax avoidance, effectively targeting aggressive hybrid structures even where not explicitly labelled as such.

Côte d’Ivoire applies a territorial tax system. The deductibility of interest is already governed by thin capitalisation rules, the arm’s length principle and an overall limitation on net financial expenses capped at 30% of EBITDA.

In addition, the applicable interest rate may not exceed the average lending rate set by the BCEAO, increased by two percentage points.

Côte d’Ivoire has not introduced CFC rules into its domestic tax legislation. CFC rules, recommended under Action 3 of the BEPS Action Plan, are designed to tax certain undistributed income of controlled foreign subsidiaries in the country of residence of the parent company, particularly where such subsidiaries are located in low-tax jurisdictions or carry out artificially structured passive activities.

In Côte d’Ivoire, no legislative or regulatory provisions establish such a mechanism. Profits earned by foreign companies controlled by Ivorian tax residents are therefore not taxable in Côte d’Ivoire until they are effectively distributed, typically in the form of dividends.

Côte d’Ivoire does not have a standalone and explicit general anti-avoidance rule (GAAR) in its CGI. However, several equivalent or complementary mechanisms exist under domestic law, and through tax treaties modernised in line with BEPS standards.

In particular, Article 25 of the Ivorian Tax Procedures Code enshrines the doctrine of abuse of law. This provision allows the tax authorities to disregard fictitious acts or arrangements that seek a literal application of legal provisions or decisions for the primary purpose of avoiding or reducing taxes that would normally have been due.

Furthermore, an anti-treaty abuse mechanism has been introduced through the BEPS MLI, effective in 2024. The PPT denies treaty benefits where obtaining such benefits was one of the principal purposes of an arrangement, in the absence of valid economic justification.

BEPS reforms have strengthened transfer pricing oversight in Côte d’Ivoire through enhanced documentation requirements and regional harmonisation within ECOWAS/UEMOA. Meanwhile, the tax treatment of IP royalties remains conventional but is increasingly subject to anti-abuse provisions introduced under the BEPS MLI.

Royalties relating to IP (patents, trade marks, software) are subject to a 20% withholding tax, which may be reduced to 10–15% under applicable tax treaties. Where the income is sourced in Côte d’Ivoire, it is fully taxable locally. Although there is no specific “nexus” regime as contemplated under BEPS Action 5, intra-group transactions involving IP must comply with the arm’s length principle.

In Côte d’Ivoire, transparency and CbCR obligations under BEPS Action 13 have applied to multinational enterprise (MNE) groups since 2018, pursuant to Articles 36 bis and 36 ter of the CGI and ECOWAS Directive C/DIR.6/07/23.

As part of the global BEPS project, in which the Ivorian Tax Administration has participated since 2016, several minimum standards were issued to help countries effectively combat BEPS. One of these standards concerns enhanced transfer pricing documentation for companies engaging in transactions with related parties located abroad.

In Côte d’Ivoire, groups with consolidated annual turnover exceeding XOF250 billion must file an annual country-by-country report detailing the global allocation of profits, taxes and economic activities within 12 months. Failure to file is subject to a fine of XOF5 million.

In addition, companies under the DGE or DME must, upon audit, provide standardised documentation: a master file outlining the group’s global strategy and a local file demonstrating compliance with the arm’s length principle.

Côte d’Ivoire has introduced targeted reforms to tax foreign digital activities, notably by extending VAT to non-resident platforms, pending the implementation of BEPS Pillar One.

Article 7 of the 2022 Finance Annex (Law No 2021-899) subjects online services and digital platform commissions (e-commerce, marketplaces, apps) supplied by non-resident entities without a local permanent establishment to VAT at 18%. These operators must register, file returns and make payments through the e-impots.gouv.ci platform.

Since January 2026, Côte d’Ivoire has also introduced a specific tax regime for non-resident e-commerce platforms, broadening the tax base to cover cross-border digital transactions. The tax applies where a platform generates at least XOF 50 million in annual turnover from remote sales to Ivorian consumers. It is levied at 30% on deemed profits calculated at 10% of the turnover derived from such services.

Côte d’Ivoire has strengthened the taxation of digital businesses by introducing a specific tax on the profits of non-resident e-commerce platforms operating without a permanent establishment in the country. The tax applies when a platform generates at least XOF50 million in annual turnover from remote sales to Ivorian consumers. It is levied at 30% on deemed profits calculated at 10% of the turnover derived from such services.

In Côte d’Ivoire, royalties paid for offshore intangible assets are subject to a 20% withholding tax, reduced to 10–15% under applicable tax treaties, and must comply with the arm’s length principle for related-party transactions. There is no direct taxation of the foreign IP owner; taxation focuses on the Ivorian source through withholding. In addition, the use of offshore IP is subject to a 2.5% registration duty calculated on the remuneration stipulated in the contract.