Ivory Coast (Côte d'Ivoire)

The 2026 tax annex have been structured mainly around the following areas:

• Measures for strengthening the capacity to mobilise state resources;
• Business support measures to improve the competitiveness of companies;
• Streamline and simplify the tax system;
• Measures for strengthening of environmental taxation;
• Rationalisation and simplification of the tax system; and
• Measures to combat international tax evasion and fraud.

In particular, it provides for measures to improve tax morale and compliance.