Côte d'Ivoire rolls out tax incentives for certified digital startups

Contributing sentiments towards policy:

67% : Article 35 provides exemptions from corporate income tax under the standard tax regime, the flat-rate contribution for microenterprises, the tax on banking transactions, and tax on income from claims related to interest on contracted loans.
61% : Measure aims to support innovation and scale-up across the country Côte d'Ivoire has strengthened support for digital startups with the introduction of a new tax regime under Article 35 of the 2026 Finance Law, enacted on December 19, 2025.
61% : Under the scheme, certified digital start-ups benefit from tax exemptions and financial incentives for a three-year period, as well as preferential access to public procurement and financing channels, according to Marthe Kouaho Traoré, a member of CGECI's legal and tax commission.
59% : Companies that obtain the "Digital Start-up" label, which is valid for up to five years, are eligible for the tax exemptions and support measures for three years following the year of certification.
56% : The new fiscal measures are part of the broader implementation of Law No. 2023-901 of November 23, 2023, which promotes digital start-ups by establishing an incentive-based legal and tax environment for innovative young firms.

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