2026 Côte d’Ivoire Tax Facts and Figures

As part of PwC's broader commitment to supporting clients with cross-border and regional operations, PwC Ghana offers integrated tax advisory and compliance services tailored to businesses with interests across West Africa.

Effective 1 April 2025, PwC Ghana assumed responsibility for coordinating tax services related to Côte d’Ivoire, ensuring a consistent and efficient delivery model for clients operating in multiple jurisdictions.

Côte d’Ivoire remains a strategic location in West Africa, with increasing investor interest across various sectors including energy, telecommunications and financial services. Its tax environment is influenced by both national legislation and regional frameworks such as those established by the West African Economic and Monetary Union (WAEMU/UEMOA). These frameworks, while fostering regional consistency, also introduce complexities that require informed navigation and up-to-date expertise.

To support clients in understanding and navigating this landscape, PwC Ghana is pleased to present the Côte d’Ivoire Tax Facts and Figures publication. This resource provides a detailed overview of key elements of the Ivorian tax system, including corporate income tax, personal income tax, value-added tax (VAT), local levies, customs duties, and other statutory contributions. It is designed as a practical reference tool for tax professionals, finance teams, legal advisors, and business leaders who require clarity and insight when dealing with Côte d’Ivoire's tax rules.

The publication also outlines recent changes in tax legislation and administrative practice, helping stakeholders stay informed of developments that could affect strategic decisions and compliance requirements. Given the pace of regulatory updates in Côte d’Ivoire, access to current, concise, and reliable tax information is critical for managing risks and ensuring effective tax planning.

PwC Ghana supports clients through an experienced network of professionals with deep knowledge of Côte d’Ivoire's legal and regulatory framework. The firm delivers tailored advice that takes into account the specific nature of each business, sectoral differences, and regional considerations. Our approach combines technical accuracy with practical insights, helping clients remain compliant while identifying planning opportunities that align with their broader commercial objectives.

The Côte d’Ivoire Tax Facts and Figures publication forms part of PwC's ongoing efforts to empower clients with tools and knowledge that enhance decision-making and long-term success. In a landscape where tax and regulatory expectations are continuously evolving, this guide serves as a reliable foundation for both compliance and strategic planning.