Finance Act 2026: A new tax regime to boost digital startups in Côte d'Ivoire - African Business

Finance Act 2026: A new tax regime to boost digital startups in Côte d’Ivoire

With the adoption of Article 35 of the 2026 Finance Act, the Government of Côte d’Ivoire has introduced an unprecedented tax framework designed to support certified digital startups. The objective is to stimulate innovation, reduce early-stage operational costs, and accelerate the growth of young technology-driven companies.

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Presented by CGECI – The Ivorian Employers’ Association, this measure reflects a strong commitment to positioning the digital economy as a strategic driver of national competitiveness and value creation.

Three-Year Tax and Financial Incentives

The new regime provides tax exemptions and financial incentives over a three-year period for eligible startups. In addition, beneficiary companies will enjoy simplified access to public procurement opportunities and improved access to financing mechanisms, both public and private.

This approach aims to create a more enabling environment for experimentation, investment, and scale-up—key challenges often faced by startups during their early years.

Targeted Support for Balanced Territorial Development

Priority is given to startups operating outside the VITIB S.A. free zone, ensuring a more balanced distribution of support across the national territory. This strategic choice underscores the government’s intention to foster inclusive digital development beyond established technology hubs.

A Strong Signal to the Digital Ecosystem

With an ecosystem now comprising nearly 300 active startups across sectors such as fintech, edtech, agritech, and artificial intelligence, this clearer and more predictable tax framework sends a strong signal to entrepreneurs and investors alike.

Through this reform, Côte d’Ivoire clearly affirms its ambition to make digital innovation a cornerstone of economic transformation, investment attractiveness, and sustainable job creation.