Taxation of digital financial services (DFS) in Africa


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Cote d'Ivoire

Total population : 28.16 M. (2022)
Working age (15-64) population : 15.81 M. (2022)
Mobile money accounts1: 49 M. (2022)
Transaction values (% GDP) : 73,83% (2022)

1Note: Responses are from participants aged +15

Changes to specific taxes on digital financial services in Cote d'Ivoire


  1. Loi N°2017‐870 Du 27 Décembre 2017 Portant Loi de Finances Pour 2018. Art. 38.
    Côte d’Ivoire applies a 0.5 per cent tax on the value of all money transfers from mobile operators. The tax has been was abrogated in the same year.
  2. Annexe Fiscale à La Loi N°2018-984 Du 28 Décembre 2018, Budget 2019. Art 14.
    Côte d’Ivoire includes mobile money transfers in the scope of three taxes with a total rate of 7.2 per cent.

Mobile money use and accounts

Evolution in the usage of mobile money
(source: IMF, Financial Access Survey (FAS) (2023) )

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Evolution in mobile money and financial institution accounts
(source: World Bank, Global Findex Database (2021) )

Disparity in Digital Financial Service usage between wealthier and poorer segments of the population
(source: World Bank, Global Findex 2021)

Made or received digital payment (% of each group)

*Note: responses are from participants aged +15

Mobile money accounts (% of each group)

*Note: responses are from participants aged +15

Financial institution accounts (% of each group)

*Note: responses are from participants aged +15

Digital payments and accounts by user group
(source: World Bank, Global Findex 2021)

Adults making or receiving digital payments

Adults with a mobile money account

Adults with a financial institution account

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Last update : 31/01/2024