Who Pays Comprehensive Tax (Impôt Général Synthétique)?

OpenHub Digital2 min read

Who Pays Comprehensive Tax also known in French as IGS (Impôt Général Synthétique)?

Many business owners with turnover below 50 million FCFA have already paid their business license tax for this year, unaware that the 2025 Finance Law has introduced major changes. Some of my clients have asked me about this, and it's important that businesses understand what’s happening.

Under the 2025 Finance Law, businesses with turnover below 50 million FCFA are no longer required to pay the business license contribution. Instead, a new tax—the Comprehensive Tax (****_Impôt Général Synthétique_****)—has been introduced to replace multiple tax obligations for small businesses.

Who Pays Impôt Général Synthétique?

Businesses that fall under the Comprehensive Tax System (****_Système de l’Impôt Général Synthétique_****) must meet the following conditions:

  • Annual Turnover Below 50 Million FCFA – If your business earns less than 50 million FCFA per year, you are now subject to the Comprehensive Tax.

  • Small Businesses in Various Sectors – This tax applies to commercial, industrial, artisanal, and certain service-oriented businesses.

  • Businesses That Previously Paid Business License Tax – Instead of separate payments for business license tax, VAT, and other levies, these have been consolidated into the Comprehensive Tax.

Taxes That Have Been Removed

The introduction of the Comprehensive Tax has led to the removal of several previous tax obligations, including:

  • Discharge Tax (****_Impôt Libératoire_****)

  • Business License Tax (****_Patente_****) for businesses under the simplified tax regime

  • Municipal Tax on Livestock (****_Taxe Communale sur le Bétail_****)

  • Hygiene and Sanitation Tax (****_Taxe d’Hygiène et Salubrité_****)

  • Fees for Temporary Occupation of the Highway (****_Droit d’Occupation Temporaire de la Voie Publique - OTVP_****)

  • Bus Station or Municipal Wharf Ticket (****_Ticket de Quai_****)

  • Entertainment Tax (****_Taxe de Spectacle_****)

  • Car Parking Fee (****_Taxe de Stationnement_****)

  • Stadium Fees (****_Droits de Stade_****)

  • Advertising Tax (****_Taxe sur la Publicité_****)

What This Means for Business Owners

  • If you already paid your business license tax, check if you qualify for a refund or adjustment under the new system.

  • The Comprehensive Tax replaces multiple tax obligations, making it easier for businesses to comply.

  • Payments are quarterly, meaning you don’t have to pay everything at once.

How to Stay Informed and Compliant

  1. Understand the new tax structure and how it applies to your business.

  2. Work with a tax consultant if you’re unsure of your obligations.

  3. Follow updates from the tax administration to avoid paying unnecessary taxes.

For expert guidance on tax compliance, visit OpenHub Consulting’s Tax Management Services.

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