Guides a self-employed person or liberal professional in Côte d'Ivoire through regime classification (entreprenant TEE, microentreprise, réel BIC/BNC), monthly payment obligations, and annual profit declaration, producing a completed working paper and DGI filing checklist.
Establish the client's annual turnover (chiffre d'affaires TTC), business nature (commerce/retail vs services/liberal profession), CGA membership status, and residency. These three facts determine the correct tax regime — entreprenant TCE/TEE, microentreprise, or réel (RSI/RNI) — and the applicable rate. Without the CA TTC figure the engagement cannot proceed.
Gather the full-year bank statements (SGBCI, Ecobank, NSIA, Orange Money, Wave, MTN MoMo, etc.), client invoices (honoraires/factures), and any withholding-tax certificates (retenue à la source 7.5% for resident BNC professionals). For réel-regime clients also collect receipts for deductible business expenses.
Compute the annual tax due based on the confirmed regime. For entreprenant TEE: apply 4% (commerce) or 5% (services) to CA TTC, halved for CGA members, divided into 12 monthly instalments. For microentreprise: 7% (or 5% CGA) of CA TTC. For réel BIC/BNC: compute net profit, apply 25% rate (30% for telecom/IT), check against the minimum tax (IMF) floor of 0.5% of turnover with a 3,000,000 FCFA floor. Credit any 7.5% WHT already withheld.
Review whether monthly TEE or microentreprise instalments have been made on time (due by the 10th of each month for entreprenant/micro). Identify any months in arrears, compute the 5% late-filing penalty (rising to 10% after a mise en demeure), and prepare a catch-up payment schedule. For réel-regime clients, confirm monthly acomptes provisionnels or the annual payment timeline.
Prepare and file the annual income/profit declaration with the DGI. Entreprenant and microentreprise clients file a simplified annual declaration; réel-regime clients file a full BIC/BNC liasse fiscale. The deadline is 30 May for most businesses (30 June for companies subject to statutory audit). Filing is done via the DGI e-services portal (SIGICI / e-impots at dgi.gouv.ci) or in person at the relevant DGI bureau.
After filing, confirm that the DGI avis d'imposition (tax assessment) matches the computed liability. Advise on whether joining a Centre de Gestion Agréé (CGA) for next year would halve the TEE or microentreprise rate — a straightforward saving that is frequently overlooked. Flag any Tier-2 items deferred to the expert-comptable, including home-office apportionment, vehicle-log expenses, and benefit-in-kind valuations.
Run this workflow in your AI agent
Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Côte d'Ivoire accountant for review.