The Ivory Coast has implemented several tax measures as part of the Finance Law for 2025 (Law No. 2024-1109 of 18 December 2024). Some of the main measures are summarized as follows:
- The income tax rate for companies in the gambling sector is increased from 25% to 30%;
- A withholding tax at the rate of 15% is introduced on capital gains from the direct sale of shares without an intermediary, which is meant to address cases where the transferor fails to declare their gains as required;
- The exe…