Côte d’Ivoire [ FISCAL ANNEX 2026]
The Directorate General of Taxes informs taxpayers that the Fiscal Annex to Finance Law No. 2025-987 of 19 December 2025, establishing the State Budget for the 2026 financial year, has been published in the Official Gazette No. 27, special issue dated 24 December 2025, which was effectively released on Wednesday, 31 December 2025.
In accordance with the regulations in force, the measures contained in this fiscal annex will be applicable as from Monday, 05 January 2025.
Taxpayers are therefore invited to familiarize themselves with the new tax provisions and to make the necessary arrangements for their implementation.
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