- Côte d’Ivoire introduced a 30% Significant Economic Presence (SEP) tax on digital services in the 2026 Budget.
- The SEP tax applies to social networks, search engines, data services, online gaming, advertising, and cloud services.
- There is a maximum threshold of 10% of total income for the SEP tax.
- Digital providers and platforms must register with the Direction Générale des Impôts (DGI) tax authorities.
Source: vatcalc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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