Ivory Coast: Tax Annex 2026 - New Rules for Cross-Border Transactions (Foreign E-Commerce Tax & APA Framework)

The tax annex to Finance Law No. 2025-987 of December 19^th, 2025, on the State Budget for the year 2026, was published in the Official Journal of the Republic of Ivory Coast and came into force on Monday, January 5^th, 2026. This annex focuses mainly on the following areas:

• Strengthening the mobilization of tax resources by broadening the tax base;
• Combating international tax evasion and fraud;
• Adopting targeted incentives for social housing;
• Supporting the economy in order to improve the competitiveness of businesses;
• Rationalizing and simplifying the tax system;
• Introducing technical measures.

In this article, we will discuss the provisions relating to transactions with foreign entities.

Creation of a tax on the profits of foreign e-commerce platforms

Tax Annex 2026 introduces a tax on profits made by foreign e-commerce platforms that do not have a professional establishment in Côte d'Ivoire. This tax applies to profits derived from services sold to consumers located in Côte d'Ivoire, based on the concepts of significant economic presence and virtual permanent establishment.

The tax becomes payable when the platform generates annual remote sales of at least 50 million CFA francs in Côte d'Ivoire. It is set at a rate of 30%, applied to a profit determined on a flat-rate basis at 10% of sales to Ivorian consumers. In order to avoid double taxation, the withholding tax provided for in Article 92 of the General Tax Code is deductible from this tax.

Specific penalties are provided for in the event of non-compliance with reporting obligations, including the quarterly publication of the list of non-compliant platforms on the official website of the Directorate General of Taxes and in the national and international media open to the public.

Implementation of an Advance Pricing Agreement (APA)

With a view to simplifying and securing taxation, the tax annex introduces an Advance Pricing Agreement (APA) mechanism in line with international standards. This mechanism allows a company to enter into an advance agreement with the Ivorian tax authorities on the methods for determining prices applicable to future international intra-group transactions.

The APA is concluded for a renewable term of 3 to 5 years and may be revoked or canceled in the event of circumstances revealing an imbalance to the detriment of the Treasury.