Côte d’Ivoire : 2026 Finance Act introduces a three-year tax incentive scheme for certified digital startups

With the adoption of Article 35 of the 2026 Finance Act, the Ivorian government has introduced an unprecedented tax framework to support certified digital startups. Presented by the CGECI, the measure provides tax exemptions and financial incentives over a three-year period to reduce early-stage costs, foster innovation, and accelerate the growth of technology-driven companies. The scheme also improves access to public procurement and financing mechanisms, with priority given to startups operating outside the VITIB free zone. The reform sends a strong signal to investors and entrepreneurs, as Côte d’Ivoire’s digital ecosystem now includes nearly 300 active startups.