Summary
The 2026 finance law makes extensive changes to the General Tax Code. The final withholding tax on capital gains from share transfers by non-resident shareholders rises from 20% to 25%, and withholding tax on rents from 5% to 10%, now collected quarterly. The business licence tax (patente) is now 0.1% of the previous year's turnover excluding tax, between CFA francs 150,000 and 10 million. For value added tax (VAT), several exemptions are replaced by a 5% rate, some products move from 5% to 10% or from 10% to 18%, and pharmaceutical products become subject to the standard rate. Excise duties are extended, the single property tax covers all properties, a flat housing tax is collected through electricity bills, and standardised electronic invoices become mandatory to deduct expenses and recover VAT.
