Recent reforms introduced by the Ivorian authorities have led to significant changes especially for tax calendar.

These changes concern, particularly, Business Tax returns which have been amended by the ordinance No 2015-797 of December 18th 2015.

From 2016, deadline to submit Business Tax returns depends on the relevant tax office and the type of activities of each companies.

So, the New Calendar for payment of Business Tax is fixed as follows :

Companies reporting to "DGE[1]" or "CME[2]"

  1st part 2nd part
Industrial, oil and mining companies March 10th July 10th
Commercial companies March 15th July 15th
Services providers March 20th July 20th

Companies reporting to "Services d'Assiette d'Impôts"

  1st part 2nd part
Companies registered at RNI/RSI[3] March 15th July 15th

Nota :
1- Since January 2016, new companies whose turnover is less than XOF 1 billion are exempted from Business Tax for the two first years following their creations (Art 1st, 2016 Tax Annex) ;
2- In case of increase of the rental value basis, an additional tax return have to be made. An extra payment must be done on this basis (Art. 284 of Ivorian Tax Code) ;
3- Tax on Rental Value for professional premises both assigned to taxable and exempted activities obeys to a particular mechanism (Note No 0441/MPMB/DGI/DLCD of February 20th 2015).

For any further information, please contact us at the following email address[4] :

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Thanks & Best Regards,

[1] - DGE : (f.n Direction des Grandes Entreprises) – Are considered as reporting to DGE, companies whose turnover is more than XOF 3 billion ;
[2] - CME : (f.n Centre des Moyennes Entreprises) – Are considered as reporting to CME, companies whose turnover is between XOF 400 million and XOF 3 billion ;
[3] - RNI : Régime du réel normal d’imposition - RSI : Régime Simplifiée d’Imposition ;
[4] - Your email must be sent : "To the attention of Mrs Ursula DUTOZIET, Tax Manager"