+225 07 47 07 91 80queries@praxis-fwa.comPlateau, Abidjan
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UEMOA · CFA franc (XOF)

Law firm and tax advisors in Abidjan, Côte d'Ivoire

Abidjan is our home and the leading business centre of the UEMOA zone. From our offices in the Plateau we advise international investors and Ivorian companies on their daily operations and their defining transactions alike: market entry through the CEPICI, corporate taxation and treaty relief, sector licences, and disputes before the Ivorian courts and the CCJA.

Head office. Our offices are in the Plateau, Abidjan — we receive clients by appointment.
Key markers

Doing business in Côte d'Ivoire

Capital / business centreYamoussoukro / Abidjan
Monetary zoneUEMOA — CFA franc (XOF)
Corporate income tax25%
VAT18%
Key sectorsagribusiness, banking, telecoms, energy, construction, services
Regulators and administrationsDGI, CEPICI, ARTCI, BCEAO, CNPS
Mobile moneyOrange Money, MTN MoMo, Wave, Moov Money
Current issues

What our clients ask us about

  • The annual finance law and its tax annex: changes to corporate income tax, VAT and withholding taxes to absorb every January.
  • Investment Code (2018, as amended): approvals and exemptions according to zone and amount invested.
  • Strategic sectors — cocoa, energy, telecoms, construction — each governed by dedicated regulation.

Our practice areas in this country

FAQ

Frequently asked questions — Côte d'Ivoire

What does it cost to form a SARL in Côte d'Ivoire?

Minimum share capital has been freely set by the articles since 2014, and filing fees through the CEPICI one-stop shop are modest. The real cost lies in the drafting of the articles and the shareholders' agreement.

Can a foreign company own 100% of an Ivorian subsidiary?

Yes, outside a small number of regulated sectors. Freedom of investment is the rule and the Investment Code guarantees the transfer of dividends.

What is the statute of limitations for tax reassessments?

The administration's right of recovery is in principle exercised until the end of the third year following the year in respect of which the tax is due (indicative).

Insights

Insights — Côte d'Ivoire

AnalysisCôte d'Ivoire

CNPS Contribution Payments in Côte d'Ivoire: What the New Integrated Payment Platform Changes for Employers

The CNPS has rolled out a new Plateforme de Paiement Intégré (PPI) on its e.cnps.ci employer portal, and unveiled further digital reforms at its Plateau agency in March 2026 — from delegated multi-user payments to a pledge to cancel late-payment penalties caused by verified technical failures. Here is what changes in practice for an employer's monthly compliance routine, and what does not.

Ehorodou Bekoin ··5 min read
AnalysisCôte d'Ivoire

Côte d'Ivoire's 2026 Tax Annex: What Changes for Foreign-Owned Companies

An advance pricing agreement mechanism for transfer pricing, a new tax on foreign digital platforms without a local establishment, and tighter beneficial-ownership reporting: our reading of the three measures in the 2026 tax annex most likely to affect a foreign-owned group.

Ehorodou Bekoin ··7 min read
AnalysisUEMOA zone

Transfer Pricing in the UEMOA Zone: What Every CFO Should Know in 2026

Côte d'Ivoire's 2026 fiscal annex reverses the burden of proof in transfer pricing audits and creates an advance pricing agreement mechanism — while Senegal runs a more codified, threshold-driven regime next door. What this means for a group's documentation strategy across the zone.

Ehorodou Bekoin ··7 min read
AnalysisCôte d'Ivoire

Electronic Invoicing in Côte d'Ivoire: What the DGI's September 2026 Controls Actually Enforce

Since 1 September 2026 the Direction générale des Impôts has been running unannounced "sortie magasin" checks on the facture normalisée électronique across every tax regime — a control power that has existed since 2008 but whose fine schedule and legal basis are still widely misstated. Here is what the Livre de Procédures Fiscales actually says.

Ehorodou Bekoin ··6 min read
Neighbouring jurisdictions

Other countries in the UEMOA zone

Full map

Contact — Côte d'Ivoire

Head office: Plateau, 9 Rue Paris Village, Abidjan — Côte d'Ivoire
+225 07 47 07 91 80

Frequent searches: law firm Abidjan, tax advisor Côte d'Ivoire, company formation Abidjan, OHADA legal counsel Ivory Coast.
Recherches fréquentes (Côte d'Ivoire) : cabinet d'avocats Abidjan, conseil fiscal Côte d'Ivoire, création d'entreprise Abidjan, conseil juridique OHADA.

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