Tax
Code général des impôts with 18% VAT and a 25% corporate rate
VAT is 18% under WAEMU harmonisation; corporate tax is 25%. Côte d'Ivoire operates investment-code incentives and taxes cocoa exports through a stabilisation mechanism managed by the Conseil du Café-Cacao.
Key rules
- Jurisdiction — Direction Générale des Impôts assesses; the Conseil d'État hears administrative tax appeals.
- Deadline — Corporate return: 30 May following year-end for large enterprises
- Deadline — VAT: by the 15th of the following month
Governing law
- Code général des impôts
- Annexe fiscale à la loi de financesannual
- Loi n° 2018-576 portant Code des investissements
In practice
Cocoa export levies and the farmgate price stabilisation system are the fiscally distinctive feature: the Conseil du Café-Cacao sets a guaranteed producer price and captures part of the export value, which functions economically as a tax on the sector. Abidjan's role as the WAEMU commercial hub also makes transfer pricing and regional headquarters taxation unusually prominent.