Sole proprietorship status in Côte d’Ivoire is formally recognized under the legal designation "Entreprise Individuelle (EI)." This overview covers the availability, formalities, and tax framework for the EI regime as of 2025.
Availability of Sole Proprietorship Status: Entreprise Individuelle (EI)
In Côte d’Ivoire, individuals may operate a business as a sole proprietor under the Entreprise Individuelle (EI) structure. This framework is widely accessible and does not require the creation of a separate legal entity, making it a practical option for individuals seeking to initiate business operations with minimal bureaucratic hurdles. Registration is available through official channels including the Guichet Unique de Formalisation des Entreprises (GUFE) or the Centre de Formalités des Entreprises (CFE).
Main Characteristics of Entreprise Individuelle (EI)
- Legal Entity: The EI does not constitute a separate legal entity. The business and personal assets of the individual are not legally distinct.
- Registration: Carried out via the GUFE or CFE, allowing straightforward administrative processing.
- Eligibility: Open to all regular citizens; there are no specific restrictions on nationality or residency in the extracted data.
Taxation Regimes for Sole Proprietors in 2025
Entrepreneurs operating under the EI structure may fall under several taxation schemes dictated by their annual turnover and business activity type. The key tax regimes available are summarized below.
| Regime Name | Applicable To | Tax Rate (%—on turnover) | Description |
|---|---|---|---|
| Régime du Réel Simplifié | General businesses with turnover below specified thresholds (not detailed in extracted data) | Rate not specified | Standard tax regime with simplified calculation procedures for eligible EIs |
| Régime du Réel Normal | Businesses exceeding simplified regime thresholds (not detailed in extracted data) | Rate not specified | Applies to higher-turnover businesses; requires fuller accounting and reporting |
| Régime de la Contribution des Micro-entreprises | Small businesses and micro-enterprises | 7% (commercial activities) 10% (services) |
Flat tax on gross turnover, plus additional social security contributions |
For example, if you operate a retail business under the micro-enterprise regime and generate a turnover of XOF 10,000,000 in 2025, your basic tax would be XOF 700,000 (7%), not including required social security contributions. For service activities, the rate rises to 10% of turnover.
Personal Liability Consideration
It is important to note that, under the EI structure, the individual is personally liable for all business debts and obligations. This lack of separation between personal and business assets may expose personal wealth to business risks.
Key Registration and Compliance Steps
- Visit the official GUFE or CEPICI portals to start registration.
- Complete the administrative forms as guided by the Centre de Formalités des Entreprises (CFE).
- Select the appropriate tax regime based on estimated turnover and business type.
Summary Table: Main Features of EI Status in Côte d’Ivoire
| Feature | Description |
|---|---|
| Status Name | Entreprise Individuelle (EI) |
| Eligibility | Accessible to individuals (no separate legal entity) |
| Registration Points | GUFE or CFE offices |
| Main Tax Regimes | Régime du Réel Simplifié, Régime du Réel Normal, Régime de la Contribution des Micro-entreprises |
| Micro-enterprise Tax Rates (2025) | 7% (commercial turnover), 10% (services turnover), plus social security |
| Personal Liability | Unlimited (no asset separation) |
Pro Tips for Setting Up an EI in Côte d’Ivoire
- Always assess if your activity qualifies for the micro-enterprise flat tax, as this simplifies both taxation and administrative procedures.
- Ensure to budget for social security contributions, which are due in addition to the main turnover tax under the micro-enterprise regime.
- Use official government platforms such as GUFE to avoid intermediaries and reduce potential setup delays.
- Keep detailed sales and purchases records, even under the simplified tax regime, to facilitate annual compliance and possible audits.
Official Information & Resources
- Guichet Unique de Formalisation des Entreprises
- Direction Générale des Impôts
- Centre de Promotion des Investissements en Côte d’Ivoire
In summary, Côte d’Ivoire provides broad access to the sole proprietorship (EI) status, serving as a straightforward gateway for business creation and operation. The flexible registration process, coupled with the flat-rate micro-enterprise tax regime for smaller operators, facilitates compliance for a variety of activities. However, prospective EI founders must remain mindful of the unlimited personal liability associated with this status and the need for consistent record-keeping for ongoing compliance.