The Ivory Coast Ministry of Finance and Budget has published the Fiscal (Tax) Annex to the Finance Law for 2026 (Law No. 2025-987 of 19 December 2025). The main tax measures are summarized as follows:

• New rules are introduced for the taxation of Foreign e-Commerce Platforms without a physical presence in the Ivory Coast, including that such platforms are required to pay tax at a rate of 30% o…