Côte d'Ivoire Tax Filing Guide 2026

Overview — Tax Filing in Côte d'Ivoire

The Direction Générale des Impôts (DGI) operates an integrated online tax administration system (e-Impôts) for all tax filings, payments, and compliance management. Taxpayers register on the e-Impôts portal, obtain a Numéro d'Identification Unique (NUI), and file all returns electronically. The system covers income tax (IRPP and IS), VAT (TVA), withholding taxes (retenues à la source), and other contributions. The DGI has been modernising its systems to improve taxpayer services, including the introduction of electronic invoicing (facturation électronique) and automated taxpayer dashboards.

Taxpayer Identification Number (NUI)

A NUI (Numéro d'Identification Unique) is mandatory for all taxpayers in Côte d'Ivoire — individuals, companies, partnerships, and other entities. The NUI is a unique alphanumeric identifier used for all tax purposes. To obtain a NUI, register on the e-Impôts portal with valid identification (Carte Nationale d'Identité or passport). A NUI is required for many transactions including opening a bank account, registering property, importing/exporting goods, obtaining a business licence, and participating in public tenders. Companies must have a NUI before they can operate legally.

Filing Deadlines

Different taxpayers have different filing deadlines in Côte d'Ivoire:

• Individuals (IRPP) — annual return by 30 April of the following year
• Companies (IS) — annual return by 30 April of the following year
• VAT (TVA) — monthly return by the 15th of the following month
• Withholding tax (retenues à la source) — monthly return by the 15th of the following month
• Employer declarations (CNPS/ITS) — monthly by the 15th of the following month

Late filing attracts penalties starting at 10% of the tax due for the first month, plus 1% per month thereafter. More severe penalties apply for failure to file after DGI notices.

Quarterly Instalment Payments

Self-employed individuals and companies must estimate their annual tax liability and pay in quarterly instalments:

• First instalment — due 15 February (25% of estimated tax)
• Second instalment — due 15 May (25% of estimated tax)
• Third instalment — due 15 August (25% of estimated tax)
• Fourth instalment — due 15 November (25% of estimated tax)

If the actual tax in the annual return exceeds instalments paid, the balance is due at filing. If instalments exceed the actual tax, a refund may be claimed. Underpayment of instalments attracts interest at the statutory rate.

DGI Online Portal (e-Impôts)

The DGI's e-Impôts portal allows taxpayers to register, file returns, make payments, view tax history, request certificates, and track refund applications. Taxpayers can access the portal at www.impots.gouv.ci. Electronic filing is mandatory for all registered businesses. All records are stored digitally.

Penalties & Enforcement

DGI has broad enforcement powers under the General Tax Code. Key penalties include late filing (10% of tax due, plus 1% per month), late payment (1% interest per month), failure to issue invoices (up to XOF 1,000,000), tax evasion (100% penalty plus criminal prosecution), and failure to register (XOF 500,000 plus back taxes). DGI may issue garnishment orders to banks and debtors, seize and sell assets, or initiate legal proceedings.

FAQs

Can I file my tax return manually?

All tax returns must be filed electronically through the DGI e-Impôts portal. Manual filing is no longer accepted except in special circumstances with DGI approval.

What records do I need to keep?

Taxpayers must keep records for at least 5 years. Records include income statements, receipts, invoices, bank statements, contracts, and asset registers.

Disclaimer

This guide provides general information about Ivorian tax filing for the 2026 tax year. Always consult with a qualified Ivorian tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.