Business in Côte d’Ivoire

Setting up a business in Côte d’Ivoire begins with business planning, activity classification, location checks and the choice of legal form. The OHADA business-law framework (OHADA) provides, among others, for an individual person (personne physique), commercial trader (commerçant), entrepreneur status (entreprenant), private limited company (SARL), simplified joint-stock company (SAS), public limited company (SA), general partnership (SNC), economic interest group (GIE), branch, representative office, SCI and cooperative company. In agriculture, a simplified cooperative company (société coopérative simplifiée) may have at least five members, while a cooperative company with a board of directors (société coopérative avec conseil d’administration) may have at least 15 members. The 225Invest investment portal (225Invest) and the CEPICI-GUFE one-stop business service (CEPICI-GUFE) support formation, operation, transfer and expansion. An unique identification number (IDU) is issued when a business is founded. According to the portal information, registration may be completed in less than 24 hours; registration of legal entities and commercial traders in the Trade and Personal Property Credit Register (RCCM) or at the registry office (Greffe) generally takes place within one month of formation or the start of activity. Typical documents include an identity card or passport, proof of identity or birth, a business address, a lease or proof of ownership, an activity description, a site plan, a declaration of honour and, depending on the legal form, articles of association as well as the DSV document (DSV), DNSV document (DNSV) or a notarial deed. The tax existence declaration (DFE) must be available before activity begins. The entreprenant status applies to a natural person carrying out a simple activity declared free of charge at the competent Greffe. The activity may begin only after receipt of the activity declaration number. This number must appear on invoices, orders and price lists. The status does not replace full classification as an individual entrepreneur; if the local turnover threshold is exceeded in two consecutive years, more extensive obligations may apply. A record of income and expenses must be kept for at least five years. The Investment Code states an indicated processing time of 48 hours for a declaration below 50 million in West African CFA franc (FCFA). For an approval (agrément) from 200 million FCFA, 21 days are stated; SME investments from 50 million FCFA are subject to separate requirements. Permits for regulated activities may, however, take six months to two years. There is no flat incorporation fee: depending on the legal form and circumstances, costs may arise for a notary, registration, stamps, publication, a lease agreement and sectoral permits. The Directorate General of Taxes (DGI) classifies activities according to turnover regimes: TCE turnover regime (TCE) up to 5 million FCFA, TEE from 5,000,001 to 50 million FCFA, RME from 50,000.001 to 200 million FCFA, RSI from 200,000.001 to 500 million FCFA and RNI above 500 million FCFA. Under TEE, the general rate is 5 percent and the rate for trade and négoce is 4 percent; a reduction by half through a tax management centre (CGA) may be available. Under TCE, the rate is 2 percent for trade and 2.5 percent for other activities. For TEE and RME, annual returns are due by 15 January and monthly payments are scheduled by the 10th. Regime changes, options, invoicing, accounting and retention obligations must match the specific activity. During ongoing operations, DFE, IDU, tax returns and payments are recurring obligations. Since 2025, an electronic standardized invoice (facture normalisée) has generally applied to professional profit-making operators, although statutory exceptions must be checked. Invoicing and accounting follow the revised SYSCOHADA accounting system (SYSCOHADA révisé). Changes to the activity, location, establishment or legal details must be reported depending on the circumstances; additional permits may depend on the sector and municipality. Employers must register with the National Social Security Fund (CNPS) and report employees from their first day of work. Self-employed persons must affiliate regardless of age or nationality. Basic TI coverage (TI) is 12 percent, approximately 3,600 to 21,600 FCFA per month; an additional contribution of 9 percent applies to the portion above 180,000 FCFA. Payments are made quarterly by the 15th of the following quarter. For growth, the GUDE-PME public access point (GUDE-PME) provides a central public access point. The Côte d’Ivoire PME enterprise-support agency (Côte d’Ivoire PME) offers, among other things, guidance, training, structuring, financing, market access and programmes for innovation, start-ups and the green economy. The SME Credit Guarantee Company (SGPME) provides credit guarantees. Access and requirements depend on the relevant programme and target group; funding is not created automatically. A transfer may take place through the transfer of shares or assets, a management lease (location-gérance), conversion, merger or demerger. Beforehand, the RCCM and IDU, DFE, taxes, CNPS, contracts, permits, lease or ownership rights and debts should be checked. Price, duration, required consents and permits depend on the specific transaction. For a natural person, the cessation or transfer of the activity must be reported to the DFE within 10 days. A legal entity normally ends through dissolution, liquidation, completion and deregistration; a liquidator conducts the procedure. Voluntary RCCM deregistration takes place within one month, while a temporary cessation must be reported to the DGI within 10 days and may last no more than two years. The end of employer activity must also be reported to the CNPS. The information reflects the researched position as of 7 September 2026; fees, forms, turnover thresholds and sectoral permits should be checked again before submitting an application.