On Thursday, January 5, 2023, the Ivorian Employers organized a session to explain the 2023 tax annex for private sector actors. A device that increases the rate of excise duties on tobacco products by one percentage point, a measure that aims to increase tax revenue.

Tax Annex 202 was presented by Mondon Conseil International. According to Nina Kacou, a tax specialist and expert accountant, this increase in the excise duty rate results in an effective tax rate on tobacco products of 48%, i.e. 41% of excise duties, 5% of the special tax on sports and 2% for the contribution to the fight against AIDS.

Indeed, Article 4 of the 2023 tax annex increases the rate of excise duties on tobacco by one point, from 40% to 41% according to Kacou. This rate is still below the 50% rate provided for in the Community directives la Cedeao of and UEMOA.

Noted that every year since 2018, the annex has recorded an increase of one percentage point in the rate of excise duties applicable to tobacco. A rule that the 2022 rule did not derogate from.