The tax regime of a business determines the applicable taxation modalities and, consequently, the fiscal obligations it is subject to. In Côte d'Ivoire, there are four distinct regimes, necessitating thorough analysis to ensure compliance with tax requirements.

Sole Proprietor Regime (TEE):

This regime is intended for businesses whose annual turnover does not exceed 50,000,000 FCFA inclusive of VAT. These businesses are subject to the municipal entrepreneur tax if their turnover does not exceed 5,000,000 FCFA and to the state entrepreneur tax if their turnover ranges between 5,000,001 and 50,000,000 FCFA.

Microenterprise Regime:

The microenterprise regime is designed for taxpayers whose annual turnover inclusive of all taxes ranges between 50,000,001 and 200,000,000 FCFA. Concerned enterprises have the option to switch to the simplified actual tax regime before February 1st of each year, provided they achieve a turnover inclusive of all taxes of 100,000,000 FCFA.

Simplified Actual Tax Regime (RSI):

The simplified actual tax regime applies to taxpayers whose annual turnover inclusive of all taxes ranges between 200,000,001 and 500,000,000 FCFA.

Normal Actual Tax Regime (RN):

The normal actual tax regime applies to businesses with a turnover exceeding 500,000,001 FCFA

The choice of tax regime depends on several factors, including the type of activity, projected turnover, and often commercial constraints. This choice is binding, so it is crucial to carefully examine your options. It should be noted that it is generally easier to transition from the Sole Proprietor Regime (TEE) to the Normal Actual Tax Regime (RN) than vice versa.

At DELEKY'S Sarl, we assist you in choosing the appropriate tax regime for your business in Côte d'Ivoire. Our experts guide you based on your needs, the nature of your activity, and your commercial objectives. Count on us for quality tax expertise and personalized support.

1- Administrative formalities: The procedures for starting a business can be time consuming. It's recommended to seek professional or institutional assistance to overcome them.

2- Access to financing: Obtaining sufficient capital to start a business can be a major challenge, especially for novice entrepreneurs. It's advisable to explore various sources of financing, such as private investors and government support programs.

3- Competition: The Ivorian market can be highly competitive, requiring clear differentiation of offerings, a focus on quality, and strategic marketing to stand out.

4- Infrastructure and logistics: Infrastructure and logistics services can sometimes be limited or unreliable, complicating business operations. It's opportune to develop strong partnerships and invest in efficient logistical solutions.

5- Regulatory framework: New businesses must comply with local regulatory requirements for commerce, labor, and taxation. A thorough understanding of existing laws and regulations, as well as legal experts' assistance, if necessary is essential to avoid problems.

DELEKY'S Sarl you overcome the common challenges faced by new businesses in Côte d'Ivoire through our expertise and personalized support. Trust us to be your trusted partner in the success of your business.

There are several options available to business owners for managing accounting, each offering different solutions:

Each of these solutions has its advantages and disadvantages, and the choice will depend on the specific needs and resources available to each business.

DELEKY'S Sarl offers two options for accounting management. You can either manage your entire accounting while benefiting from partial support from our services, or opt for complete outsourcing to our accounting firm.