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    <pre style="white-space:pre-line"><code>MINISTERE DE Lâ€™ECONOMIE,                                             REPUBLIQUE DE COTE Dâ€™IVOIRE
DES FINANCES ET DU BUDGET                                                Union â€“ Discipline â€“ Travail
                                                                                    ----------
           --------
                                                                              Abidjan, le 27 janvier 2026
DIRECTION GENERALE
           DES IMPOTS

Â£ÂµÂ£ÂµÂ£ÂµLÂµe      --------
           Directeur gÃ©nÃ©ral

Âµ -------

NÂ° 00511/MEFB/DGI/DLCD-SDL/bke/01-2026

                                           NOTE DE SERVICE
                                                  ----000----

Destinataires : Tous services

Objet : Analyse des dispositions de lâ€™annexe fiscale Ã  la loi
           de Finances portant Budget de lâ€™Etat pour lâ€™annÃ©e 2026

Les dispositions de lâ€™annexe fiscale Ã  la loi de Finances nÂ° 2025-987 du 19 dÃ©cembre
2025 portant Budget de lâ€™Etat pour lâ€™annÃ©e 2026 publiÃ©e au Journal Officiel nÂ° 27,
numÃ©ro spÃ©cial du 24 dÃ©cembre 2025, paru effectivement le mercredi 31 dÃ©cembre
2025, ont pris effet le lundi 05 janvier 2026.

Elles portent sur les mesures de renforcement de la mobilisation des ressources
fiscales, les mesures incitatives ciblÃ©es en faveur de lâ€™habitat social, de
dÃ©veloppement dâ€™une fiscalitÃ© environnementale, de soutien Ã  lâ€™Ã©conomie ainsi que
sur les mesures techniques et de rationalisation et de simplification du dispositif
fiscal.

Le commentaire administratif ci-aprÃ¨s, concerne les principales mesures contenues
dans ladite annexe fiscale.

Toutes difficultÃ©s dâ€™application de la prÃ©sente note me seront signalÃ©es sans dÃ©lai.

                                                                     OUATTARA SiÃ© Abou

ï¬Direction gÃ©nÃ©rale des ImpÃ´ts-Abidjan-Plateau  ï¬TÃ©l. : 20 21 10 90  ï¬Email : infodgi@dgi.gouv.ci
ï¬CitÃ© administrative â€“ Tour E 10Ã¨me Ã©tage       ï¬Dir : 20 22 65 04   ï¬Site web :
                                                ï¬Fax : 20 22 87 86
ï¬BP V 103 Abidjan                                                    www.dgi.gouv.ci

                                                                     ï¬ Ligne verte : 800 88 888</code></pre>
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