The Ivory Coast Directorate General of Taxation (DGI) has announced that the Tax Annex to the Finance Law for 2022 (Law no. 2021-899 of 21 December 2021) was published on 28 December 2021 and entered into force on 4 January 2022. The main tax measures are summarized as follows:
- The tax regime for SME's introduced from 2021 is amended, including a reduction in the flat tax rate for micro-enterprises from 7% to 6% along with a reduction in the rate from 5% to 4% for registered members of appr…