Cote d'Ivoire Compliance Report

Regulatory Overview

Regulatory Status

Some rules exist but significant gaps; draft legislation or limited guidance

Key Regulator(s)

Ministry of Finance, Ministry of Economy and Finance of Cote, Central Bank of West African States

Primary Legislation

Côte d’Ivoire, as a member of WAEMU, is subject to Regulation 06/2024/CM/WAEMU o, Directive No. 03/2018/CM/UEMOA on the harmonization of the regulation of payment, Directive No. 02/2015/CM/UEMOA on the fight against money laundering and terrori, Côte d’Ivoire has data protection obligations under Law 2013-450 and is actively, Under BCEAO PSP/EMI Regulation

Travel Rule

Adopted — Threshold: ,

Tax Reporting

No specific legislation: As of the latest information, Côte d'Ivoire has not enacted specific laws or regulations solely dedicated to the taxation of cryptocurrencies or virtual assets.. All tax matters related to cryptocurrencies are therefore subject to interpretation under the Code Général des Impôts (CGI), whose provisions are continuously evolving due to regular updates, including annual finance laws and new editions for years like 2025 and 2026, covering income tax, corporate tax, VAT, and other duties.. If an individual buys and sells cryptocurrencies occasionally, and makes a profit, these gains could be considered as part of their Impôt Général sur le Revenu (IGR - General Income Tax), which is progressive.. Gains from the sale of shares in a Côte d’Ivoire company are subject to a 1% registration duty (or a capital gains withholding tax on direct share transfers), but there is no specific flat tax or explicit guidance for crypto assets, which remain under the default IGR regime.. The IGR (general income tax) in Côte d’Ivoire is progressive, with rates starting at 0% and a top marginal rate that is significantly lower than 60%, according to official 2025-2026 DGI scales.

Key Facts

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