Côte d’Ivoire: Real Estate Experts & Cadastre Discuss 2026 Tax Reform

Abidjan, Côte d’Ivoire hosted a meeting on February 12, 2026, bringing together the National Chamber of Real Estate Experts of Côte d’Ivoire (CNEI-CI) and the Director of Cadastre, Boua Bahi Apollinaire. The meeting, initiated by CNEI-CI President Khadidiatou Bamba-Touré, focused on a significant upcoming fiscal reform.

Impending Fiscal Reform Drives Collaboration

The core issue driving this collaboration is the planned implementation in 2026 of a major tax reform based on the real market value of real estate. According to Ms. Bamba-Touré, the meeting’s purpose was to discuss concerns real estate experts encounter while performing their duties. This reform will require taxpayers to declare their assets based on their actual market value.

Challenges in Data Access

A primary difficulty highlighted during the meeting was the time required to access land data. Real estate professionals must submit a request to the Cadastre to obtain a property’s “identity card”—including land title, mortgage status, and administrative details. Ms. Bamba-Touré stated that obtaining this information “very often…takes time,” potentially delaying transactions, hindering bank loans, and slowing judicial processes.

Did You Know? The planned fiscal reform is expected to be the first in Côte d’Ivoire to base taxation on the real values of the real estate market.

The upcoming tax annex will rely on real estate experts to determine these market values, which will then be used by the tax administration to calculate taxes. Approximately thirty accredited experts, many accredited by courts of appeal and tribunals, will be responsible for these valuations. These experts already work on matters including mortgage loans, inheritances, divorces, and land disputes, analysing property condition, environment, materials, architecture, and maintenance.

Cadastre’s Perspective and Reform Goals

Boua Bahi Apollinaire, Director of Cadastre, framed the meeting as part of ongoing reforms initiated since 2024. He described the CNEI-CI as “traditional institutional partners” and emphasized a strengthening of their collaboration. He stated that the Cadastre needs the expertise of real estate professionals, as accurate valuations are crucial for a quality tax outcome.

Expert Insight: The success of this reform hinges on the ability of the Cadastre and real estate experts to work together effectively. Establishing a reliable database of property values is a complex undertaking, and the collaboration aims to ensure a fair and transparent tax system.

The goal, according to Mr. Apollinaire, is to build a reliable database covering the entire national territory to ensure a just, equitable, and transparent tax system. Côte d’Ivoire is positioning itself as a pilot country in land taxation based on market values, with the hope that its success will serve as a model for other nations.

Frequently Asked Questions

What prompted the meeting between the CNEI-CI and the Director of Cadastre?

The meeting was prompted by the upcoming implementation of a fiscal reform in 2026, which will base taxation on the real market value of real estate.

What is the main concern expressed by the CNEI-CI?

The main concern expressed by the CNEI-CI is the time it takes to access land data from the Cadastre, which can delay transactions and legal processes.

What role will real estate experts play in the new fiscal reform?

Real estate experts will be responsible for determining the market values of properties, which will then be used by the tax administration to calculate taxes.

As Côte d’Ivoire moves forward with this modernized tax system, will the collaborative approach between the Cadastre and real estate experts prove to be a sustainable model for economic development?