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        <div id="content-top1">Page 2 - ANNEXE_FISCALE_2026</div>
        <div id="content-top2">P. 2</div>
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    <pre style="white-space:pre-line"><code>MINISTERE DES FINANCES                                            REPUBLIQUE DE COTE Dâ€™IVOIRE
            ET DU BUDGET                                                   Union â€“ Discipline â€“ Travail
                 --------                                                             ----------
                                                                           Abidjan, le 31 dÃ©cembre 2025
       DIRECTION GENERALE
             DES IMPOTS
                 --------

          Le Directeur gÃ©nÃ©ral
                  -------

NÂ° 06499/MFB/DGI/DLCD-SDL/bke/12-2025

                                                 Note de service
                                                   -----000-----

Destinataires : Tous services

Objet : EntrÃ©e en vigueur de lâ€™annexe fiscale Ã  la loi de Finances
         portant Budget de lâ€™Etat pour lâ€™annÃ©e 2026

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, a Ã©tÃ© publiÃ©e au Journal Officiel nÂ° 27, numÃ©ro
spÃ©cial du 24 dÃ©cembre 2025, paru effectivement le mercredi 31 dÃ©cembre 2025.

Les services sont informÃ©s quâ€™aux termes de lâ€™article premier du dÃ©cret nÂ° 61-175 du
18 mai 1961 fixant les modes de publication des lois et actes rÃ©glementaires, les lois
sont exÃ©cutoires sur le territoire national trois (3) jours francs aprÃ¨s leur publication
au Journal Officiel de la RÃ©publique de CÃ´te dâ€™Ivoire.

En application du dÃ©cret susvisÃ©, il est prÃ©cisÃ© que les dispositions contenues dans
lâ€™annexe fiscale Ã  la loi de Finances portant Budget de lâ€™Etat pour la gestion 2026,
prennent effet Ã  compter du lundi 05 janvier 2026.

Les Directeurs centraux et les Directeurs rÃ©gionaux sont chargÃ©s, chacun en ce qui
le concerne, de veiller Ã  la bonne exÃ©cution de la prÃ©sente note.

Toutes difficultÃ©s dâ€™application me seront signalÃ©es sans dÃ©lai.

                                                 OUATTARA SiÃ© Abou

l Direction gÃ©nÃ©rale des ImpÃ´ts-Abidjan-Plateau  l TÃ©l. : 20 21 10 90  l Email : infodgi@dgi.gouv.ci
l CitÃ© administrative â€“ Tour E 10Ã¨me Ã©tage       l Dir : 20 22 65 04
l BP V 103 Abidjan                               l Fax : 20 22 87 86   l Site web :

                                                                       www.dgi.gouv.ci</code></pre>
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