Société en nom collectif SNCCôte d’Ivoire
What it takes to form, own and run a general partnership 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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tous les associes sont commerçants et répondent indéfiniment et solidairement des dettes sociales
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La societe commerciale est creee par deux (2) ou plusieurs personnes qui conviennent, par un
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Us peuvent designer un ou plusieurs gerants, associes ou non, personnes physiques ou morales,
The registry’s and the law’s own pages do not mention it.
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les associés des sociétés de personnes (sociétés en nom collectif, sociétés en
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 SNC.
Own it
Who may own and run it
- Directors
- At least 1 · a company may be one
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Us peuvent designer un ou plusieurs gerants, associes ou non, personnes physiques ou morales,
- Shareholders
- At least 2
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La societe commerciale est creee par deux (2) ou plusieurs personnes qui conviennent, par un
- Members
- At least 2
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La societe commerciale est creee par deux (2) ou plusieurs personnes qui conviennent, par un
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Yes
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Les societes commerciales sont tenues de deposer au registre du commerce et du credit mobilier
- Audit for a small company
- Not required
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Pour les autres societes en nom collectif ne remplissant pas ces criteres, la nomination d'un
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the SNC are in our records.
What is public
- Directors
- Public
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Crédit Mobilier sont destinées à l'information du public.
- Shareholders
- Public
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Crédit Mobilier sont destinées à l'information du public.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners · 25%
Associates of sociétés de personnes (SNC) are liable to BIC tax; 25% for natural and legal persons.
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les associés des sociétés de personnes (sociétés en nom collectif, sociétés en
- CFC rules in Côte d’Ivoire
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution by decision of the partners on the conditions for amending the articles (AUSCGIE art. 200), then liquidation, then the liquidator requests removal (radiation) of the company from the RCCM within one month of publication of the closure of the liquidation (art. 220)
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4°) par decision des associes aux conditions prevues pour modifier les statuts ;
- Statutory fee
- Not in our records
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
- General partnershipDerived our grouping, the same words in every country
- Name in law
- Société en nom collectif (SNC)
- Identifier
- CI-SNCA form ISO 20275 does not list.