Ivory Coast CEPICI Investment Code Incentives 2026

CEPICI (Centre for the Promotion of Investments in Cote d'Ivoire) administers incentives including corporate tax exemptions for qualifying new investments, reduced customs duties on imported equipment, VAT exemptions on capital goods, and land tax exemptions during the investment phase. The incentives vary based on investment size, location, and sector, with enhanced benefits for projects outside Abidjan.

To benefit from the Investment Code incentives, companies must file an application with CEPICI detailing their investment project, expected job creation, and sector of activity. CEPICI serves as a one-stop shop for business registration and investment facilitation. Approval typically involves review of the business plan and investment commitment. Once approved, the company receives an agreement specifying the duration and scope of tax benefits.

The Investment Code establishes graduated tiers by capital deployment. Entry-level provides customs exemptions and VAT suspension on equipment. Higher tiers unlock extended corporate tax holidays, land allocation, and employment benefits. CEPICI classifies by sector and location, with ventures outside Abidjan and in agro-processing or renewables accessing the most generous packages.

CEPICI consolidates registration, tax identification, social security, and permits within one facility. Dedicated managers coordinate across ministries, eliminating independent departmental navigation. Standard formation completes within days. Post-establishment services address operational permits, utilities, and compliance inquiries throughout the lifecycle within the Ivorian business environment.

CEPICI consolidates business registration, tax identification enrollment, social security employer registration, and commercial license issuance into unified processing workflows reducing establishment timelines from months to days. Foreign investors receive dedicated case managers navigating land acquisition documentation, building permit applications, and environmental impact assessment submissions. Work permit processing for expatriate technical personnel benefits from expedited interministerial coordination. The investment promotion agency maintains bilateral cooperation agreements with international chambers of commerce facilitating pre-arrival documentation preparation and post-establishment operational support continuity.

The investment code provides graduated incentive packages for agricultural commodity processors achieving progressive local transformation percentages. Cocoa butter extraction, chocolate couverture manufacturing, and confectionery production facilities receive customs duty exemptions on imported processing equipment including roasting drums, conching machines, and tempering crystallization lines. Cashew kernel extraction and grading operations qualifying for enhanced incentive tiers must demonstrate employment creation metrics and workplace safety compliance. Rubber processing ventures producing technically specified rubber, latex concentrate, and tire component intermediates access similar preferential customs and corporate tax treatment structures.