Entreprise individuelle (personne physique)Côte d’Ivoire
What it takes to form, own and run a sole trader in Côte d’Ivoire, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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les exploitants individuels (commerçants, artisans, marchands de biens, lotisseurs,
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Entreprise individuelle (personne physique).
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
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PERSONNE PHYSIQUE (Entreprise Individuelle)
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Entreprise individuelle (personne physique).
Important dates
When each obligation falls due, as the authority states it.
- Déclaration de résultat et états financiers
- 5 months after the end of the accounting period
With service des Impôts du lieu d'exercice de l'activité (DGI)
Stated as 30 May following the closing date (30 June where accounts must be certified by an auditor); text for the real réel simplifié and normal regimes. Rule approximates '30 May' as 5 months after period end.
What is public
Not in our records What the register shows the public is not in our records for the Entreprise individuelle (personne physique).
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 25%
Exploitants individuels are liable to BIC tax at 25% for natural persons; small traders may fall under the taxe d'Etat de l'entreprenant (5%, 4% for trade; turnover 5,000,001 to 50,000,000 XOF), which replaces patente, income tax and VAT.
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les exploitants individuels (commerçants, artisans, marchands de biens, lotisseurs,
- CFC rules in Côte d’Ivoire
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Entreprise individuelle (personne physique).
Every business in Côte d’Ivoire
VAT
- Standard rate
- 18%
Read in the DGI's own communiqués (the site's data feed, which its script-drawn pages display): the DGI calls 18% the taux de droit commun (standard rate).
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le taux de droit commun de 18%
- Other rates
- 9% Jute and sisal fibres, animal feed and its inputs and packaging, and inputs and packaging for fertiliser manufacture: transitional rate under ordonnance n° 2026-03 of 7 January 2026, effective 17 January 2026
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soumet lesdits biens et opérations au taux réduit de 9% en lieu et place du taux de droit commun de 18%
- Registration threshold
- Not in our records
- A foreign company
- See the note
The DGI communiqués read say nothing on non-resident suppliers, so these fields are left as gaps.
- Returns filed
- Monthly
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assujettis à la taxe sur la valeur ajoutée, que les dates limites pour la déclaration et le paiement de ladite taxe, due au titre des opérations du mois de septembre 2026
- Tax authority
- Direction Générale des Impôts (DGI), Ministère de l’Économie et des Finances
Payment and banking services
1 service names Côte d’Ivoire on its own list: Stripe. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Entreprise individuelle (personne physique)
- Identifier
- CI-ENTREPRISE-INDIVIDUELLEA form ISO 20275 does not list.