Côte d'Ivoire

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A number of legal forms of enterprises are available in order to conduct economic activity in Côte d’Ivoire, derived from the Uniform Act on Commercial Companies and Economic Interest Groups.

 

The purpose of this article is to specify the tax regime applicable in each of the situations outlined below.

 

The 2020 budget adopted by the National Assembly of Côte d’Ivoire earmarks roughly CFA8trn ($13.8bn), representing an increase of 9.9% compared to the 2019 budget of CFA7.3trn ($12.5bn). According to government forecasts, this figure will remain steady at CFA8trn ($13.8bn) in 2021 and reach CFA9trn ($15.5bn) in 2022.

 

After an 18-month pilot phase with 108,469 students, Ivorian authorities began the wider rollout of the universal health coverage (couverture maladie universelle, CMU) programme to the broader population in October 2019. The project is a milestone for Côte d’Ivoire’s health care system, where less than 10% of the population has adequate health...

 

Côte d’Ivoire is an economic powerhouse in West Africa, posting average growth of 8% between 2011 and 2018. However, the rate of GDP growth in real terms fell to 6.7% in 2019 and is expected to contract to 2.7% in 2020 due to the Covid-19 pandemic and subsequent widespread shutdowns. Looking to the future, the IMF expects growth to rebound to...

 

As the Fourth Industrial Revolution (4IR) gains pace, labour markets must adapt to meet the changing needs of the communities and economies they serve. Policy and business models are evolving in order to leverage disruptive technology – including artificial intelligence (AI) – and benefit from enhanced connectivity and productivity. A shift in...

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