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For the same plot in Marcory Zone 4, the DGI (Tax Authority) benchmark states 178,334 FCFA/m², the Sikafinance observatory reports 294,062 FCFA/m², and listings reach up to 1,000,000 FCFA/m². Who's right? All three. Breaking down the price gaps that can make or break a land investment.
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Three official sources, three different figures for the same plot of land. Here's what you should quote before any negotiation.
dgi-valeurs-venales.json + Jiji.ci, April 2026.Three public sources document the price of urban land in Ivory Coast: the DGI scale (tax floor, 2024-2025-2026 edition), the Sikafinance observatory (published private measurement), and listings on Jiji and CoinAfrique portals (real private supply). For a single municipality, these three sources diverge, sometimes dramatically. In Marcory, listings exceed the communal DGI scale by ×5.6 (Zone 4 effect). In Bingerville, listings fall below the DGI floor, a warning signal on the title regime (widespread village attestations). In Songon, Anyama, and Grand-Bassam, the 2024-2025 DGI scale does not yet exist: these fast-growing areas (+15%/year) are a regulatory blind spot. Knowing how to read all three sources together is how you detect the gaps that make or break a land project.
A piece of land always has three "values" depending on who is looking at it:
These three numbers don't measure the same thing, and their gaps are the raw material for analysis. A buyer who looks at only one source is buying blind.
| Municipality | DGI Floor (FCFA/m²) | Sikafinance Observatory | Median Listings | Gap DGI ↔ Listings |
|---|---|---|---|---|
| Plateau | 1,027,692 | 1,029,411 | — | ≈0% |
| Cocody | 140,000 | 164,215 | 192,000 | +37% |
| Marcory | 178,334 | 294,062 | 1,000,000 | +461% |
| Yopougon | 28,629 | 28,869 | 40,000 | +40% |
| Bingerville | 34,647 | 30,280 | 21,429 | −38% |
| Abobo | 17,662 | 15,214 | — | — |
| Songon | not published | — | 4,584 | — |
| Anyama | not published | 9,666 | 20,000 | — |
| Grand-Bassam | not published | — | 50,000 | — |
Source: DGI scale 2024-2025-2026 (via Capital Foncier's dgi-valeurs-venales.json), Sikafinance observatory, medians calculated from Jiji.ci and CoinAfrique listings (sample of 25 listings, April 2026).
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The scale of market values for undeveloped urban land is published by the Direction Générale des Impôts (DGI - Tax Authority). It sets, for each zone in each municipality, a value per square meter which serves as the basis for:
How it is established: a communal commission proposes the values, an order from the Minister of Finance validates them, and the period runs for 3 years (current: 2024-2026). The scale is public and available through regional tax offices, notaries, and administrative portals.
It states the tax minimum: no registered transaction can be taxed on a basis lower than the DGI market value. It does not state the market price: transactions are very often carried out above the scale, sometimes up to ×10 in premium areas. And it is fixed for 3 years: the 2024-2025-2026 scale reflects observations made prior to publication, not the live 2026 market.
Consequence for the buyer: if you are offered a plot of land at a price significantly below the DGI scale, it is not a bargain. It is a warning signal: precarious title (village attestation), unapproved subdivision, or under-declaration that will be reassessed by the tax authorities.
Capital Foncier uses the V_DGI as a mandatory floor in its /estimer-mon-terrain simulator, in line with tax doctrine.
Sikafinance publishes a table of land prices by municipality (sikafinance.com/immo/prix_terrains_ci) with three columns: min, max, average. A footnote credits "DGI/Cadastral Directorate" as the source.
A consolidated view by municipality, easy to consult. Extreme bounds (min/max) that give a sense of the range. Regular updates (not precisely dated, but more recent than the fixed DGI scale).
The methodology is not spelled out: actual transactions? Aggregated listings? Direct observations? We don't know. No breakdown by neighborhood, with rare exceptions (Cocody Riviera is isolated, Plateau by neighborhood is absent). No distinction by title type: a plot with a published ACD (Definitive Concession Decree) and a plot with a village attestation in the same municipality are lumped together. Finally, Songon, Grand-Bassam, and some outlying municipalities are not in the observatory.
Verdict: Sikafinance is useful as a quick triangulation, never as a single source. Cross-checked with the DGI scale and listings, it takes on its true value.
Listing portals publish the prices asked by sellers. This is not the price of a completed transaction; it is a sale intention.
The actual asking price on the market at the time it is displayed. Geographic granularity (neighborhood, even subdivision). The type of title offered (ACD, CPF, TF, village attestation, sometimes "ACD in progress"), which is critical information.
Displayed price ≠ transacted price: the final price is often 5 to 15% lower after negotiation. Variable quality: some listings are fakes (lots already sold several times), duplicates, or unrealistic prices. Selection bias: only sellers wanting visibility publish. Off-market transactions (diaspora, internal developers) do not appear there.
Capital Foncier's methodology: for each municipality, we calculate the median of at least 5 recent listings (less than 90 days old), with outlier filtering (Tukey ×1.5·IQR). This is the most robust measure to neutralize extreme biases.
On paper, Marcory has a median DGI scale of 178,334 FCFA/m² and a Sikafinance observatory value of 294,062 FCFA/m². Listings, however, hover around 1,000,000 FCFA/m², i.e. 5.6 times more than the scale.
What's going on? Marcory is a heterogeneous municipality: Bia Sud and some working-class neighborhoods pull the communal average down, while Zone 4 and Bordure VGE are high-end zones exceeding one million FCFA/m². The DGI scale recognizes this heterogeneity zone by zone, but the communal median masks it.
Practical rule: for any negotiation in Marcory, ask for the DGI value of the exact zone, not the communal average. The DGI scale publishes grids zone by zone; you have to read them at that level.
In Bingerville, listings show a median of 21,429 FCFA/m², whereas the DGI scale sets 34,647 FCFA/m² for this municipality.
What's going on? Bingerville has a high proportion of land sold with village attestations (unregularized precarious titles) at very low prices. These listings pull the median down. But from a tax perspective, any transaction registered below the V_DGI will be recalculated by the administration on the basis of the scale: the buyer will pay registration duties and taxes on the DGI value, not on the displayed price.
Practical rule: if a plot in Bingerville is offered at a price per m² clearly lower than the DGI floor, there are two possibilities. Either the title is precarious (village attestation, unapproved subdivision) and the price reflects that risk. Or the seller is seeking under-declaration to minimize duties. In both cases, verifying the nature of the title is the priority before negotiating.
The 2024-2025-2026 DGI scale does not cover certain fast-expanding municipalities. Songon, a rapidly expanding zone of Greater Abidjan, is absent from the scale. Anyama, also expanding, is not covered. Grand-Bassam is attached to the Sud-Comoé region, not the Abidjan district, and does not appear either.
And yet listings in these areas are booming (+15%/year over the last 3 years, according to portal observations). No official tax floor means players are negotiating without a public benchmark.
Practical rule: for these areas, Capital Foncier applies a proxy — the DGI value of the equivalent neighboring municipality. Songon ↔ Yopougon, Anyama ↔ Abobo, Grand-Bassam ↔ Port-Bouët. This proxy has no official tax status, but it serves as a coherent negotiation benchmark.
Here is the method we apply when a diaspora member submits a plot to us:
Not "a plot in Cocody." A plot in Cocody Angré 8th Tranche, or Cocody Riviera M'Badon. The DGI scale publishes zone by zone.
DGI floor (published market value). Sikafinance observatory if available (communal average, to be used carefully). Median of current listings (5 minimum, outlier filtering).
Gap listings ↔ DGI, then gap listings ↔ Sikafinance.
| Situation | Interpretation |
|---|---|
| Listings ≈ DGI ≈ Sikafinance | Aligned market. Consistent negotiated price. |
| Listings >> DGI (e.g. Marcory Zone 4) | High-end zone. The communal scale is misleading; the zone-specific value is genuinely high. |
| Listings < DGI (e.g. Bingerville) | Warning: likely precarious title OR under-declaration attempt. Verify the nature of the title first. |
| DGI not published | Zone with strong recent development. Use a neighboring-municipality proxy. |
Three reflexes for a remote investor:
If you're in Abidjan and negotiating directly:
The DGI floor is the lower limit, not the market price. Buying below it exposes you to a tax reassessment. The Sikafinance observatory is a useful triangulation benchmark, never a single source. Listings are the only indicator of the real market, provided you calculate clean medians and stay critical about lot quality. Three critical municipalities (Songon, Anyama, Grand-Bassam) have no DGI floor: additional vigilance is needed in these high-growth zones.
The DGI scale sets a minimum tax floor for 3 years (currently 2024-2025-2026). Listings reflect real-time private supply, influenced by demand, speculation, title type, and negotiation. The two do not measure the same thing.
Yes, but with two likely consequences: (1) the tax administration will recalculate registration duties on the basis of the scale (not the price paid), so you will pay more than you thought; (2) it is a signal that the title is precarious or that the seller is seeking an under-declaration. In all cases, examining the title is essential.
Sikafinance publishes a useful summary, but the methodology is not explained on the page. Figures are consistent for well-represented municipalities (Plateau, Cocody), less so for peripheral or heterogeneous ones. To be cross-checked systematically with the DGI scale and listings.
The 2024-2025-2026 DGI scale covers 26 main municipalities of the Abidjan district and regional capitals. Recently fast-expanding municipalities (Songon, Anyama, Grand-Bassam extensions) are not yet integrated. For these areas, Capital Foncier uses a neighboring-municipality proxy as a negotiation benchmark.
For undeveloped land, the annual property tax is 1.5% of the DGI market value. A 500 m² plot in Cocody with a V_DGI of 140,000 FCFA/m² is therefore taxed at 500 × 140,000 × 1.5% = 1,050,000 FCFA per year.
The tax administration recalculates registration duties (4% of the sale price, Article 760 of the General Tax Code) based on the DGI scale, not the displayed price. You will therefore pay higher duties than what the contractual price would have suggested. This rule is well known and regularly applied, so buyers can anticipate it.
The official cycle is 3 years. The current version is 2024-2025-2026; the next one will take effect in 2027. Between two revisions, values are fixed even as the market moves, hence the importance of cross-checking with listings, which evolve continuously.
A Capital Foncier advisor performs the triangulation of the 3 prices for your targeted plot within 2 hours, with a clear verdict: aligned market, over-pricing, or tax risk.
Request my free diagnostic, 2 minutes, response within 2 hours.
Written by Alain Kadio, founder of Capital Foncier SARL, with the support of the editorial team and the internal reference dgi-valeurs-venales.json (26 municipalities × 315 zones, 2023 version in effect for the 2024-2026 tax period).
Initial publication: May 1, 2026. Last data verification: April 24, 2026.
This article is intended for educational purposes. It constitutes neither legal advice nor individualized investment advice. Acquisition decisions must be based on
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