• Finance Law 2026 grants tax exemptions to certified digital start-ups
• Benefits apply for three years and target firms outside the VITIB zone
• Measure aims to support innovation and scale-up across the country

Côte d’Ivoire has strengthened support for digital startups with the introduction of a new tax regime under Article 35 of the 2026 Finance Law, enacted on December 19, 2025. The measure targets certified young digital companies and is designed to stimulate technological innovation and ease their growth. The General Confederation of Enterprises of Côte d’Ivoire (CGECI) presented the new provisions on January 7 during an information session held in Abidjan.

Under the scheme, certified digital start-ups benefit from tax exemptions and financial incentives for a three-year period, as well as preferential access to public procurement and financing channels, according to Marthe Kouaho Traoré, a member of CGECI’s legal and tax commission. The objective is to support the scaling-up of start-ups across the national territory.

The regime specifically targets start-ups operating outside the VITIB free zone, with the aim of ensuring more balanced support nationwide. Companies that obtain the “Digital Start-up” label, which is valid for up to five years, are eligible for the tax exemptions and support measures for three years following the year of certification. Authorities say this framework offers greater stability and predictability for both investors and entrepreneurs.

The new fiscal measures are part of the broader implementation of Law No. 2023-901 of November 23, 2023, which promotes digital start-ups by establishing an incentive-based legal and tax environment for innovative young firms. Article 35 provides exemptions from corporate income tax under the standard tax regime, the flat-rate contribution for microenterprises, the tax on banking transactions, and tax on income from claims related to interest on contracted loans.

The policy comes as Côte d’Ivoire’s start-up ecosystem counts nearly 300 active companies operating in sectors including fintech, edtech, agritech, and artificial intelligence. Through this regime, the government aims to energize the digital ecosystem, reduce the financial and administrative burden on young companies, and strengthen the competitiveness of innovative players. Authorities say institutional support, combined with the structuring of innovation support platforms, should help accelerate the sector’s development.

Samira Njoya