News & Analysis

Legal insights

Our analysis of Ivorian legal and tax developments, so you can anticipate your obligations rather than endure them.

Taxation

New income tax on foreign e-commerce platforms without a business presence in Côte d'Ivoire (Article 33)

The 2026 Finance Law tax annex brings foreign digital platforms with no physical presence in Côte d'Ivoire within the scope of corporate income tax, once they generate significant turnover there.

21 July 2026 · 6 min read
Taxation

Ride-hailing drivers and platform delivery couriers: the end of withholding tax, in favor of the business license tax (Article 30)

The 2026 Finance Law tax annex removes the 4% withholding tax on income earned by drivers and couriers using ride-hailing and delivery platforms, and makes them subject to the business license tax instead, with a new formality that now governs platform access.

21 July 2026 · 5 min read
Taxation

Mobile Money payments by businesses: the end of the 250,000-franc deductibility cap (Article 7)

The 2026 Finance Law tax annex finally clarifies the nature of Mobile Money payments: they are electronic payments, not cash payments. A very concrete clarification that affects every business.

21 July 2026 · 5 min read
Taxation

Corporate tax obligations in Côte d'Ivoire: what every executive should know

Setting up a business in Côte d'Ivoire comes with a set of tax obligations that every executive must know and comply with. Misunderstanding them can lead to severe penalties.

22 July 2025 · 6 min read
Taxation

Corporate tax audits: how to prepare and avoid common mistakes

A tax audit is a dreaded but frequent step. Preparing for it helps avoid costly reassessments.

18 July 2025 · 5 min read
Business Law

Standardized e-invoicing in Côte d'Ivoire: everything you need to know

Since July 1, 2023, Côte d'Ivoire has rolled out standardized electronic invoicing (FNE) nationwide. Everything you need to know.

12 July 2025 · 5 min read

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