Côte d'Ivoire: gambling regulation and licensing
Republic of Côte d'Ivoire
- Online sports bettingMonopoly
- Online casinoMonopoly
- Online pokerMonopoly
- Lottery and iLotteryMonopoly
- Horse race bettingMonopoly
- Land-based (reference)Regulated
- Headline tax
- 5% GGR
- Licence required
- Yes
- Last verified
- 15 Oct 2026
Summary
Côte d'Ivoire runs online gambling as a state concession. Law No. 2020-480 of 27 May 2020 grants the Loterie Nationale de Côte d'Ivoire (LONACI), a majority state-owned company, the exclusive right to lotteries, sports and horse betting, virtual betting, online casino games and slots and all online games, through any channel. Decree 2023-945 of 6 December 2023 confirmed the exclusivity, and the government said the same day that conceded games are prohibited to every other operator. Private brands still operate online, but only as partners approved by LONACI under its concession agreement of 5 July 2021: the register of the Autorité de Régulation des Jeux de Hasard (ARJH) lists 17 of them, including 1xBet, Betclic and Betway. The ARJH, an independent authority created by the same law, supervises the market, authorises physical casinos, slot halls and promotional lotteries, and may order internet providers to block illegal sites. A surveillance unit, the USSJH, was added inside the ARJH in April 2026. Online partners pay a tax of 5% of net gaming receipts under CGI art. 1150, collected by LONACI, while LONACI pays 7% on its own net product since the 2025 tax annex. Operators also pay a 3% regulation fee to the ARJH, and gambling companies pay corporate income tax at 30%. The legal age is 18, and 21 for casinos and slot halls. The ARJH reports sector turnover of 705.9 billion FCFA in 2024, up from 585.9 billion FCFA in 2023.
Common pitfalls
Reading the ARJH list of online operators as competitive licences: the law makes online gambling a closed LONACI concession, and the private brands operate as LONACI-approved partners. The list also changes: LONACI named 1xBet, Betclic and PremierBet as approved in December 2023, and PremierBet is not on the current ARJH register. Confusing the two gambling taxes: art. 1150 charges online partners 5%, while art. 1149 charges LONACI 7%. Overlooking the 21 age limit for casinos and slot halls.
Key facts
- Regulator
- Autorité de Régulation des Jeux de Hasard (ARJH)
- Regulator type
- Dedicated regulator
- Headline tax
- 5% GGR
- Licence required
- Yes
- Minimum age
- 18+
- Tax base
- Online operators other than the concessionnaire pay the tax on online games of chance, including sports betting, at 5% of net gaming receipts as defined for CGI art. 1149 (CGI art. 1150): turnover less commissions on the sales network, prizes paid to players and the fees paid to the State and to gaming partners. LONACI itself pays the CGI art. 1149 tax on games of chance on the same net product, raised from 5% to 7% by the 2025 tax annex. The 5% shown is the art. 1150 rate for online partners.
- Capital
- Yamoussoukro
- Currency
- XOF
- Official languages
- French
How to get a gambling licence in Côte d'Ivoire
Online casino and online sports betting in Côte d'Ivoire are state monopolies: only a single state-owned or designated operator is permitted.
The regulator is Autorité de Régulation des Jeux de Hasard (ARJH).
We record 4 licence types for Côte d'Ivoire.
For the Authorisation for promotional, charitable and cultural lotteries, the application fee is XOF 20,000 (as of 6 Dec 2023).
- Applications
- Closed at present
- Local presence
- There is no local server requirement.
- Headline tax
- 5% GGR (see Taxation for the full position)
- Licence register
- The regulator's public register of licence holders
Licence fees in Côte d'Ivoire
| Licence type | Application fee | Annual fee | Term |
|---|---|---|---|
| Authorisation for promotional, charitable and cultural lotteriesStamp of 20,000 FCFA per application; processing fees of 25% of total prize value with a minimum of 200,000 FCFA (flat 200,000 FCFA for charitable and cultural lotteries); financial charge of 2,000,000 FCFA per lottery (Decree 2023-946, arts. 4, 32 and 37) | XOF 20,000 (as of 6 Dec 2023) | Not yet verified | Period stated in each authorisation |
Built from the record on this page, last verified 15 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.
Legal framework
Primary statutes
Law No. 2020-480 of 27 May 2020 on the legal regime of games of chance in Côte d'Ivoire
Loi n° 2020-480 du 27 mai 2020 portant régime juridique des jeux de hasard en Côte d'Ivoire
- Year
- 2020
- In force
- Yes
- Summary
- The gambling statute, published in the Journal officiel of 15 June 2020. Sets two regimes: an exclusive state concession (art. 8) covering lotteries, sports and horse betting, virtual betting, online casino games and slots and all online games, and prior authorisation (art. 10) for promotional and charitable lotteries and physical casinos and slot halls. Creates the ARJH (art. 22), gives it power to order ISPs to block illegal sites (art. 39), sets administrative and criminal penalties (arts. 35 to 51), the minimum ages of 18 and 21 (art. 59), player protection duties (arts. 60 to 63) and the fiscal regime (arts. 64 to 66). Repealed Laws 70-208 and 70-575 of 1970.
Secondary instruments
Decree No. 2021-301 of 16 June 2021 on the organisation and functioning of the ARJH
Décret n° 2021-301 du 16 juin 2021 portant organisation et fonctionnement de l'Autorité de Régulation des Jeux de Hasard en Côte d'Ivoire
- Year
- 2021
- In force
- Yes
- Summary
- Seat in Abidjan, annual activity report by 31 March to be published in the Journal officiel and on the ARJH website (art. 4), and a Regulatory Council of ten members serving one six-year term (arts. 7 and 9).
Decree No. 2023-945 of 6 December 2023 on the legal regime of games conceded to LONACI
Décret n° 2023-945 du 6 décembre 2023 portant régime des jeux concédés à la Loterie Nationale de Côte d'Ivoire
- Year
- 2023
- In force
- Yes
- Summary
- Confirms LONACI's exclusive rights over the games in art. 8 of the 2020 law (art. 2). Game rules are approved by the Finance Minister after ARJH advice (art. 3); LONACI and other operators must connect to an integrator chosen by the ARJH (art. 11); LONACI pays the ARJH a regulation fee of 3% of net product by 31 July each year (arts. 15 and 16).
Décret n° 2023-946 du 6 décembre 2023 portant régime juridique des jeux de hasard soumis à autorisation
- Year
- 2023
- In force
- Yes
- Summary
- Authorisation procedure for promotional, charitable and cultural lotteries, now granted by the ARJH Regulatory Council. Sets the financial charges: 3% of gross turnover for physical casinos and slot halls (art. 34), 25% of the value of imported or sold gaming equipment (art. 35), and a regulation fee of 3% of gross turnover payable by all operators by 31 July (art. 40).
Decree No. 2026-236 of 29 April 2026 creating the gambling sector surveillance unit (USSJH)
Décret n° 2026-236 du 29 avril 2026 portant création, attributions, composition et fonctionnement de l'Unité de Surveillance du Secteur des Jeux de Hasard en Côte d'Ivoire
- Year
- 2026
- In force
- Yes
- Summary
- Creates the USSJH within the ARJH with national competence for surveillance of gambling sites, investigation and seizures, through a prevention service and an investigations and repression service.
General Tax Code, arts. 1149 and 1150 (tax on games of chance and tax on online games of chance)
Code général des impôts, articles 1149 et 1150
- Year
- 2024
- In force
- Yes
- Summary
- Art. 1149 taxes the concessionnaire's net gaming product; art. 1150, created by the 2024 tax annex, taxes online games of chance, including sports betting, offered by operators other than the concessionnaire at 5% of net receipts.
Key amendments
- 18 Dec 2023Finance Law No. 2023-1000 (2024 tax annex, art. 4) creates CGI art. 1150, a 5% tax on online games of chance including sports betting payable by operators other than the concessionnaire wherever they are established.
- 18 Dec 2024Finance Law No. 2024-1109 (2025 tax annex) raises the CGI art. 1149 tax on games of chance from 5% to 7% (art. 23), allocates 15% of the online tax to the Office national des Sports and 5% to the ARJH (art. 22), and raises corporate income tax for gambling companies from 25% to 30% (art. 39).
Licensing
- Licence required
- Yes
- Application window
- Closed
- Local establishment required
- Not yet verified
- Local server required
- No
- Active licences
- 17 (as of 15 Oct 2026)
- Notable licensees
- Loterie Nationale de Côte d'Ivoire (concessionnaire), Ludus SAS (1xBet), Betclic Côte d'Ivoire SAS, Yellowbet Côte d'Ivoire (Betway), Daci Speed (Betpawa)
- Certification requirements
- Each online game needs rules approved by joint order of the Economy and Finance and Interior ministers after ARJH advice (Law 2020-480, art. 19). LONACI and other operators must connect to the integrator chosen by the ARJH (Decree 2023-945, art. 11).
- Barriers to entry
- Online gambling is a closed concession: the law makes LONACI's rights exclusive and not subject to competition (art. 9). Private online brands reach the market only through an approval from LONACI, which the ARJH register then lists. The concession agreement of 5 July 2021 that governs these approvals is not published.
Licence types
State concession (LONACI)
- Scope
- Exclusive right to organise lotteries, instant and number games, horse and sports betting, virtual betting, online casino games and slots and all online games, through any channel (Law 2020-480, art. 8)
- Fee basis
- Concession fee to the State on turnover under the concession agreement (art. 64), plus an ARJH regulation fee of 3% of net product (Decree 2023-945, art. 15)
LONACI-approved online games and sports betting partner
- Scope
- Private brands offering online sports betting and games under LONACI's concession; the ARJH register lists 17 such companies. They are not separately licensed for competition with LONACI.
- Fee basis
- Pays a fee to LONACI and the CGI art. 1150 tax of 5% of net gaming receipts, collected by LONACI
Authorisation for physical casinos and slot machine halls
- Scope
- Land-based casino games and slot machines (Law 2020-480, art. 10); physical slots are reserved to the concessionnaire and authorised casinos
- Fee basis
- Financial charge of 3% of gross turnover payable by 31 July (Decree 2023-946, arts. 34 and 35), plus the 3% ARJH regulation fee (art. 40)
Authorisation for promotional, charitable and cultural lotteries
- Scope
- Advertising or promotional lotteries and tombolas, and lotteries for charity, the arts, culture or sport, granted by the ARJH Regulatory Council
- Term
- Period stated in each authorisation
- Application fee
- XOF 20,000 as of 6 Dec 2023
- Fee basis
- Stamp of 20,000 FCFA per application; processing fees of 25% of total prize value with a minimum of 200,000 FCFA (flat 200,000 FCFA for charitable and cultural lotteries); financial charge of 2,000,000 FCFA per lottery (Decree 2023-946, arts. 4, 32 and 37)
Taxation
- Headline GGR tax
- 5% GGR
- Effective date
- Not yet verified
- Corporate tax
- 30%
- Player winnings tax
- Prizes distributed by the concessionnaire are excluded from taxable income for the schedular income taxes and the general income tax (Law 2020-480, art. 66).
- Withholding mechanism
- LONACI collects the art. 1150 tax from online operators established in Côte d'Ivoire and pays it to the tax office by the 15th of each month for the previous month. Operators established abroad without representation must declare and pay it themselves under CGI arts. 437 to 439.
- VAT treatment
- Lottery tickets and related posters are exempt from stamp duty, and sales, commissions and brokerage on lottery tickets are exempt from turnover taxes (Law 2020-480, art. 65).
- Tax base
- Online operators other than the concessionnaire pay the tax on online games of chance, including sports betting, at 5% of net gaming receipts as defined for CGI art. 1149 (CGI art. 1150): turnover less commissions on the sales network, prizes paid to players and the fees paid to the State and to gaming partners. LONACI itself pays the CGI art. 1149 tax on games of chance on the same net product, raised from 5% to 7% by the 2025 tax annex. The 5% shown is the art. 1150 rate for online partners.
Earmarked levies
- ARJH regulation fee (redevance de régulation): 3% of gross turnover for operators (Decree 2023-946, art. 40); 3% of net product for LONACI (Decree 2023-945, art. 15) (Autorité de Régulation des Jeux de Hasard)
- Allocation of the online games tax (CGI art. 1150): 80% State budget, 15% Office national des Sports, 5% ARJH (State budget, Office national des Sports and ARJH)
- Allocation of the tax on games of chance (CGI art. 1149): 5% State budget, 90% Fonds de la Culture, 5% youth employment and civic service body (State budget, Fonds de la Culture and the body in charge of youth employment and civic service)
- Concession fee on turnover (State)
Compliance
- Minimum age
- 18+
- National self-exclusion
- Interdiction volontaire de jeux (ARJH voluntary gambling ban)
- AML regime
- Preventing money laundering and terrorist financing is a stated aim of state gambling policy (Law 2020-480, art. 5). The ARJH audits financial flows in the sector and contributes to anti-money laundering work with other state bodies (art. 24); the financial intelligence unit (CENTIF) sits on its Regulatory Council (Decree 2021-301, art. 7).
- Deposit limits
- The concessionnaire must provide self-limitation tools for deposits and stakes (Law 2020-480, art. 62).
- Session limits
- The concessionnaire must provide a self-limitation tool for actual playing time (art. 62).
- Central monitoring system
- LONACI and other operators must connect to the integrator chosen by the ARJH under a specification to be agreed between the parties (Decree 2023-945, art. 11).
- Data localisation
- The online concessionnaire must archive in real time, for three years, all data exchanged with each player on physical media located in Côte d'Ivoire or abroad, accessible to ARJH inspectors and judicial police (art. 20).
- KYC requirements
- Not yet verified
- Stake limits
- Not yet verified
- Mandatory player messaging
- The concessionnaire must warn players of the risks of excessive gambling and of the procedure for registering on the Interior Ministry's exclusion lists; the content of the warning is set by joint order of the Interior and Health ministers (art. 62). Every commercial communication by a licensed operator must carry a warning against excessive gambling (art. 63).
- Reporting obligations
- Annual activity report and certified annual accounts to the ARJH (art. 13); annual report on responsible gambling measures (art. 61); immediate reporting to the ARJH of any suspected manipulation of a sporting competition or event offered for betting (art. 21).
Minimum age by vertical
- Land-based (reference): 21+
Advertising
- Advertising permitted
- Yes
- Mandatory warnings
- A warning against excessive gambling on every commercial communication (art. 63); the wording of player warning messages is set by joint order of the Interior and Health ministers (art. 62).
- Penalties for breach
- Issuing or distributing commercial communications on gambling that do not comply with the regulations is punished by a fine of 1,000,000 to 10,000,000 FCFA (art. 40).
Restrictions
- Every commercial communication by a licensed operator must carry a warning against excessive gambling (Law 2020-480, art. 63)
- Gambling communications and advertising must not target minors (art. 63)
- The concessionnaire must not send commercial communications to self-excluded account holders or to players on the exclusion lists (art. 63)
- Advertising the existence of prohibited lotteries is an offence (art. 41)
- The ARJH and HACA agreed a mandatory prior visa for all gambling advertising, with campaigns submitted to HACA for validation
Enforcement
- ISP blocking
- Yes
- DNS blocking
- Not yet verified
- Payment blocking
- Not yet verified
- App store takedowns
- Not yet verified
- Administrative penalties
- After formal notice, confiscation, removal of equipment, restriction of a concession, suspension or withdrawal of authorisation and bans of one to five years (Law 2020-480, art. 35), and financial penalties of up to 3% of the highest turnover of the last three years, 5% on repetition (art. 36).
- Criminal penalties
- Organising online games of chance without authorisation: one to five years' imprisonment and 5,000,000 to 10,000,000 FCFA (art. 49). Fraudulently organising conceded games: two months to one year and 1,000,000 to 10,000,000 FCFA (art. 43). Manipulating competitions offered for betting: five to ten years and 10,000,000 to 100,000,000 FCFA (art. 51).
- Operator liability
- Access to an online gambling offer not authorised in Côte d'Ivoire must be blocked; the ARJH may order any internet access provider to block illegal sites provisionally, or redirect users to the concessionnaire's site, with a 15-day right of reply for the site owner (art. 39). Operating without authorisation also exposes the operator to all unpaid duties, taxes and fees for the whole period (art. 38).
Notable actions
- Illegal physical slot machines28 Aug 2025
ARJH destroyed 110 illegal slot machines with the economic and financial crimes unit (PPEF) and the criminal asset recovery agency (AGRAC)
- Illegal slot machines in Odienné2 Apr 2025
15 slot machines seized by the police prefecture on 19 March 2025 were destroyed
Market data
Figures on this record are drawn from official regulator data.
- Online GGR
- Not yet verified
- Reporting year
- 2026
- Licensed operators
- 18
Timeline
27 May 2020
Law No. 2020-480 on the legal regime of games of chance is signed, creating the ARJH and the LONACI concession; published in the Journal officiel on 15 June 2020
16 Jun 2021
Decree No. 2021-301 sets the organisation and functioning of the ARJH
5 Jul 2021
Concession agreement concluded between the State and LONACI, under which LONACI approves private online sports betting brands
6 Dec 2023
Council of Ministers adopts Decrees 2023-945 (games conceded to LONACI) and 2023-946 (games subject to authorisation) and states that conceded games are prohibited to any other operator
18 Dec 2023
Finance Law No. 2023-1000 creates the 5% tax on online games of chance (CGI art. 1150)
18 Dec 2024
Finance Law No. 2024-1109 raises the art. 1149 tax to 7% and corporate income tax for gambling companies to 30%
28 Aug 2025
ARJH destroys 110 illegal slot machines at Akouédo Attié
29 Apr 2026
Decree No. 2026-236 creates the Unité de Surveillance du Secteur des Jeux de Hasard (USSJH) within the ARJH
Outlook
The USSJH created by Decree 2026-236 is being set up inside the ARJH to pursue illegal sites and machines. Operators and LONACI must connect to an ARJH-chosen integrator under Decree 2023-945, and the ARJH and HACA have agreed a prior visa for gambling advertising; the implementing texts for both were not found in the sources checked.
Frequently asked questions
- Can a private operator obtain its own online gambling licence in Côte d'Ivoire?
- No. Law 2020-480 concedes online gambling exclusively to LONACI and closes it to competition. Private brands operate only as partners approved by LONACI; the ARJH register lists 17 such online operators.
- Who regulates gambling in Côte d'Ivoire?
- The Autorité de Régulation des Jeux de Hasard (ARJH), an independent administrative authority created by Law 2020-480. Since April 2026 it has a surveillance unit, the USSJH, for investigations and seizures.
- How are online gambling operators taxed?
- Operators other than LONACI pay 5% of net gaming receipts under CGI art. 1150, collected by LONACI by the 15th of each month, plus a 3% regulation fee to the ARJH and corporate income tax at 30%. Foreign operators without local representation must declare and pay the 5% tax themselves.
- What is the minimum gambling age?
- 18, and 21 for entry to casinos and slot machine halls (Law 2020-480, art. 59).
- Can illegal gambling websites be blocked?
- Yes. The ARJH may order internet access providers to block illegal gambling sites provisionally, or to redirect users to LONACI's site, and the site owner has 15 days to respond (art. 39).
- How much does a gambling licence cost in Côte d'Ivoire?
- For the Authorisation for promotional, charitable and cultural lotteries, the application fee is XOF 20,000 (as of 6 Dec 2023). The Licensing section lists all 4 licence types recorded for Côte d'Ivoire. Last verified 15 Oct 2026.
Glossary and directory
Sources
Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Only tier 1 and tier 2 sources can support a fact on their own.
- Law No. 2020-480 of 27 May 2020 on the legal regime of games of chance in Côte d'Ivoire (Journal officiel No. 48, 15 June 2020, pp. 698 to 705)
Journal officiel de la République de Côte d'Ivoire (copy published by LONACI) (translated)
Tier 1Accessed 15 Oct 2026Published 15 Jun 2020 - Decree No. 2021-301 of 16 June 2021 on the organisation and functioning of the Autorité de Régulation des Jeux de Hasard
Autorité de Régulation des Jeux de Hasard (ARJH) (translated)
Tier 1Accessed 15 Oct 2026Published 16 Jun 2021 - Decree No. 2023-945 of 6 December 2023 on the regime of games conceded to the Loterie Nationale de Côte d'Ivoire
Présidence de la République (certified copy published by LONACI) (translated)
Tier 1Accessed 15 Oct 2026Published 6 Dec 2023 - Decree No. 2023-946 of 6 December 2023 on the legal regime of games of chance subject to authorisation
Présidence de la République (certified copy published by LONACI) (translated)
Tier 1Accessed 15 Oct 2026Published 6 Dec 2023 - Decree No. 2026-236 of 29 April 2026 creating the Unité de Surveillance du Secteur des Jeux de Hasard (USSJH)
Autorité de Régulation des Jeux de Hasard (ARJH) (translated)
Tier 1Accessed 15 Oct 2026Published 29 Apr 2026 - Regulation (official texts on games of chance and LONACI)
Loterie Nationale de Côte d'Ivoire (LONACI) (translated)
Tier 2Accessed 15 Oct 2026 - Founding texts (list of the law and decrees governing the ARJH and the sector)
Autorité de Régulation des Jeux de Hasard (ARJH) (translated)
Tier 1Accessed 15 Oct 2026 - ARJH home page (leadership and news)
Autorité de Régulation des Jeux de Hasard (ARJH) (translated)
Tier 1Accessed 15 Oct 2026 - Operators (register of the concessionnaire, slot hall, online games and sports betting, and casino operators)
Autorité de Régulation des Jeux de Hasard (ARJH) (translated)
Tier 1Accessed 15 Oct 2026 - Games market (sector turnover and licensed operators)
Autorité de Régulation des Jeux de Hasard (ARJH) (translated)
Counts 18 online games and sports betting operators including LONACI, which the operators page lists separately as the concessionnaire alongside 17 private online operators.
Tier 1Accessed 15 Oct 2026 - Game offer (games under the concession and authorisation regimes)
Autorité de Régulation des Jeux de Hasard (ARJH) (translated)
Tier 1Accessed 15 Oct 2026 - Operator FAQ
Autorité de Régulation des Jeux de Hasard (ARJH) (translated)
Tier 1Accessed 15 Oct 2026 - Gambling bans (voluntary and imposed exclusion, minimum ages)
Autorité de Régulation des Jeux de Hasard (ARJH) (translated)
Tier 1Accessed 15 Oct 2026 - Fighting the illegal offer
Autorité de Régulation des Jeux de Hasard (ARJH) (translated)
Tier 1Accessed 15 Oct 2026 - Online games: fighting misleading advertising (ARJH and HACA working session)
Autorité de Régulation des Jeux de Hasard (ARJH) (translated)
Tier 1Accessed 15 Oct 2026 - The ARJH destroys more than a hundred physical slot machines
Autorité de Régulation des Jeux de Hasard (ARJH) (translated)
Tier 1Accessed 15 Oct 2026Published 28 Aug 2025 - Fight against illicit games (destruction of slot machines in Odienné)
Autorité de Régulation des Jeux de Hasard (ARJH) (translated)
Tier 1Accessed 15 Oct 2026Published 2 Apr 2025 - Decisions (authorisations of promotional lotteries and tombolas)
Autorité de Régulation des Jeux de Hasard (ARJH) (translated)
Tier 1Accessed 15 Oct 2026 - Communiqué of the Council of Ministers of Wednesday 6 December 2023
Gouvernement de Côte d'Ivoire (gouv.ci) (translated)
Tier 2Accessed 15 Oct 2026Published 6 Dec 2023 - LONACI communiqué of 8 December 2023 on the decree on games conceded to LONACI
Loterie Nationale de Côte d'Ivoire (LONACI) (translated)
Names 1xBet, Betclic and PremierBet as approved online sports betting brands; the current ARJH register lists 1xBet and Betclic but not PremierBet. The record uses the ARJH register for current operators.
Tier 2Accessed 15 Oct 2026Published 8 Dec 2023 - Casino Cash (LONACI online casino product)
Loterie Nationale de Côte d'Ivoire (LONACI) (translated)
Tier 2Accessed 15 Oct 2026 - Tax annex to Finance Law No. 2023-1000 of 18 December 2023 for 2024, art. 4 (CGI art. 1150, tax on online games of chance)
Ministère des Finances et du Budget (copy hosted by the Ordre des Experts-Comptables de Côte d'Ivoire) (translated)
Tier 1Accessed 15 Oct 2026Published 18 Dec 2023 - Tax annex to Finance Law No. 2024-1109 of 18 December 2024 for 2025, arts. 22, 23 and 39
Direction Générale du Budget et des Finances (dgbf.ci) (translated)
Tier 1Accessed 15 Oct 2026Published 18 Dec 2024 - Tax on games of chance (CGI art. 1149) declaration form
Direction Générale des Impôts (translated)
The form shows the art. 1149 rate as 5%; the 2025 tax annex replaced 5% with 7%. The record uses the 2025 annex for the rate and the form only for the definition of net product.
Tier 1Accessed 15 Oct 2026