Cote d'Ivoire: Property Tax and Enhanced Digitization: Recent Changes in Ivorian Tax Law

In the recent months, the Ivorian tax environment has been marked by two key reforms: (i) the overhaul of property tax, now based on the market value of assets; and (ii) the roll-out of the Standardized Electronic Invoice (FNE) to all taxpayers. 
 

1. Property tax reform: market value as the new benchmark 

The Finance Act 2025 replaces rental and market values, considered obsolete, with the real market value of built and unbuilt properties. At the same time, the tax rate on built-up properties, previously progressive (3% to 15%), is reduced to a single rate of 0.5%, subject to a minimum tax equal to that of the previous year. 

To secure the transition, the tax authorities have granted an exceptional reporting period from January 10 to April 30, 2025, to allow bases to be updated. Payment of the second instalment will benefit from an additional month. 

To remember: a lower rate but a broader base - it's essential to reassess property portfolios before the next deadline. 

2. Standardized Electronic Invoice: the home stretch for dematerialization 

Introduced in 2018 for online commerce, the standardized electronic invoice is now mandatory for all taxpayers. The secure generation tools were rolled out in May 2025 and are gradually replacing paper books. 

The adoption deadline, initially staggered between June and September depending on tax regimes, has been unified at September 2nd, 2025. Until this date, physical invoices will continue to be tolerated on a transitional basis. 

In practice: anticipate the configuration of your invoice systems and staff training to avoid penalties for non-compliance. 

If you wish to discuss these topics, please contact: 

FACE Africa Tax & Legal