Owners of bare land located in urban areas in Côte d'Ivoire will have to pay a significantly higher property tax this year.

The rise in bills is linked to a major tax reform introduced by the 2025 Finance Act. This changes the method for calculating property tax on non-built land. Its objective is to mobilize more revenue. In practice, the tax will be based more on the market value, as was the case until 2024, but on the market value of the land. The latter, set by a specialized commission, reflects the real market price. Selon le président de la République, cette réforme s' inscrit dans une vision de transformation structurelle de l' Ivorian economy Ivorian, with a project growth rate & around 6.5% per year between 2024 and 2027. However, it is causing lively debates, especially among homeowners, who will see their tax bills jump in this year

The government justifies this reform by the need to mobilize more tax revenue to finance public investments and face economic, social and environmental challenges.