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, CENTIF-CI and the Commission

Primary Legislation

Directive n° 03/2018/CM/UEMOA on the harmonisation of payment services regulation, no specific regulation, Under BCEAO PSP/EMI Regulation, Instruction n° 001/2021/PCMF/COS-UMOA of January 12, 2021 on the Regulation of Public Offerings of Digital Assets, There is no dedicated crypto-asset law in Cote d'Ivoire, but virtual assets and

Travel Rule

Adopted — Threshold: €1,000

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

Data collection in progress. This country's compliance facts are queued for research by our AI worker fleet. Check back soon or access data via MCP.