Cote D’Ivoire Tax Agency Posts 2026 Finance Law Tax Annex

The Ivorian Direction Generale Des Impots Dec. 31, 2025, posted online the Tax Annex to Finance Law No. 2025-987, the 2026 state budget. The annex includes measures: 1) extending the 7.5 percent withholding tax rate on non-commercial profits regarding specific non-salaried participants; 2) eliminating several VAT exemptions, including those for oil exploration, agriculture, manufacturing, and packaging and applying the standard 18 percent VAT rate; 3) increasing, to 2.5 percent, from 1.5 percent, the tourism development tax rate; 4) introducing a tax on foreign digital service platforms without a physical presence; 5) reducing, to 13 percent, from 15 percent, the property ...