Investing In... 2026

COTE D’IVOIRE TRENDS AND DEVELOPMENTS Contributed by: Abdourahim Bodeen Diallo, Saran Kaba and Zahra Diallo, Thiam & Associés

Thiam & Associés Kipé a coté de l’hôpital Sino-Guinéen Commune de Ratoma BP 781 Conakry

République de Guinée Tel: +224 623 92 66 92

Email: contact@thiam-associes.com Web: www.thiam-associes.com/en/

Legal Landscape, Regulatory Developments and Emerging Opportunities in Côte d’Ivoire Introduction Côte d’Ivoire has emerged as one of West Africa’s most compelling economic success stories, com - bining sustained growth with an increasingly sophis - ticated legal and institutional framework. Over the past decade, wide-ranging reforms have reshaped the country’s business environment, reinforcing mac - roeconomic stability, modernising public administra - tion, and enhancing legal certainty for investors and market participants. Anchored in the supranational OHADA (as defined below) legal system while retaining the flexibility to address national priorities, Côte d’Ivoire offers a regu - latory landscape that is both regionally harmonised and responsive to contemporary economic challeng - es. As judicial capacity strengthens and governance standards continue to rise, the country is positioning itself as a leading jurisdiction for investment, dispute resolution, and legal modernisation in West Africa. An evolving legal landscape Côte d’Ivoire today stands as among the most dynam - ic and rapidly developing economies in West Africa, steadily strengthening its role as a regional hub for commerce, finance and investment. Over the past decade, the government has imple - mented an ambitious reform agenda aimed at rein - forcing macroeconomic stability, modernising pub - lic institutions and creating a more predictable and transparent business environment. These initiatives

have made the Ivory Coast an increasingly attractive destination for investors seeking growth potential and regulatory reliability. A notable aspect of the Ivorian legal system is its hybrid structure, which blends domestic legislation with the supranational framework of the Organization pour harmonization en Afrique du Droit des Affaires (OHADA). This combination ensures consistency with regional business law standards while allowing the country to adapt its laws to address national priori - ties such as investment promotion, good governance, and digital transformation. As a result, Côte d’Ivoire continues to refine its legal and institutional architec - ture to align with contemporary economic realities and international best practices. Recent reforms have spanned a broad range of areas relevant to both investors and practitioners. These include the streamlining of business creation through digital registration, the strengthening of investor guar - antees under OHADA’s corporate and securities acts, and enhanced transparency mechanisms through the Haute Autorité pour la Bonne Gouvernance , estab- lished by Law No 2013-875 of 23 December 2013 (the HABG), demonstrating a sustained commitment to enhancing the rule of law and the efficiency of pub - lic institutions. Concurrent developments in judicial capacity, such as the consolidation of the commercial court of Abidjan and the establishment of regional courts, further sup - port the government’s goal of achieving faster and more predictable dispute resolution mechanisms.

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