The government has introduced four new tax regimes in the 2021 Tax Action Plan. These are the enterprising regime, the micro-enterprise regime, the simplified real tax regime and the normal real taxation regime that are applicable since January 8, 2021.

Four new provisions of the tax annex to Finance Law No. 2020-972 of 23 December 2020 on the State budget for 2021 will modify the tax regime in Côte d'Ivoire. This change, seen by several private sector actors as a bottleneck, takes into account the country's entrepreneurial ecosystem and is applicable.

The entreprenant regime is applicable to companies whose annual turnover including all taxes does not exceed 50,000,000. FCFA. They are subject to the municipal tax of the entrepreneur when their turnover does not exceed 5,000,000 CFA francs and to the state tax of the entrepreneur when the turnover is between 5,000,001 and 50,000,000. FCFA. The municipal tax is determined by applying 2% or 2.5% depending on the activity. As for the state tax, the rate of 5% of the turnover of bet.

The microenterprise regime is applicable to taxpayers whose annual turnover in all taxes is between 50,000,001 and 200,000,000. FCFA. Those concerned by this regime can opt for the simplified real taxation regime provided that they achieve a turnover of 100,000,000 inclusive taxes. FCFA.

The simplified real tax regime is applicable to taxpayers whose annual turnover including all taxes is between 200,000,001 and 500,000,000. FCFA.

Finally, the normal real tax regime takes into account companies with a turnover of more than 500,000,001. FCFA.