Extends incentives for digital start-ups
05 Jan 2026
On 19 December 2025, the Government of Côte d'Ivoire enacted the Annex to the 2026 Finance Act (Loi de Finances pour l'année 2026) with a provision that extends incentives to investors in the digital, technology, and information systems sectors operating outside the information technology and biotechnology park.
Certified Digital Start-ups are granted 100 per cent exemption from the standard corporate tax obligations, or the equivalent flat-rate tax contributions for smaller entities (l'impôt des microentreprises / la taxe d’État de l’Entreprenant); transaction taxes on baseline banking activities Taxe sur les opérations bancaires) and debt and Credit Interest Levies (Impôt sur le revenu de créances) for three years beginning from the year the digital startup receives certification.
To secure these incentives, enterprises must undergo a formal national certification process proving they are an active, technology-driven entity operating within sectors such as fintech, edtech, agritech, or artificial intelligence.
Nature of measure:
Type:
-
Promotion and facilitation (Investment incentives)
Industry:
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Services (Telecommunications, Computer programming, consultancy and related activities)
Inward FDI:
Yes
Outward FDI:
No
Sources:
