What is the role of the DGI (Direction Générale des Impôts / General Tax Directorate) in the land procedure in Ivory Coast?
The General Tax Directorate (DGI — Direction Générale des Impôts) is Ivory Coast's tax administration. In the land sector, it houses the Directorate of State Property, Land Registration, Recording and Stamp Duty (DDCFET — Direction du Domaine, de la Conservation Foncière, de l'Enregistrement et du Timbre), which manages the Land Register and issues Land Titles.
Definition complete
Tax Administration at the Heart of Land Rights
The General Tax Directorate (DGI — Direction Générale des Impôts) is Ivory Coast's tax administration, reporting to the Ministry of Budget and State Portfolio (MCBPE / SEPMBPE). Beyond its fiscal role, it plays a pivotal role in securing urban land rights.
A Key Player in Cadastre and the Land Register
The DGI houses the DDCFET (Directorate of State Domain, Land Conservation, Registration and Stamp Duty), which oversees:
- The Land Property and Mortgage Conservancies (CPFH — Conservations de la Propriété Foncière et des Hypothèques) — where Land Titles are recorded in the Land Register
- The cadastre — the graphic reference system for parcels
- Registration of notarial and administrative deeds
- Stamp duty
Why Is This Important?
In the ACD (Arrêté de Concession Définitive / Definitive Concession Decree) procedure in 11 steps (BÂTIR N°000, 2019):
- At step 3, the CPFH (housed within the DDCFET/DGI) creates the Land Title in its register
- At step 7, publication in the Land Register makes the TF (Titre Foncier / Land Title) enforceable against third parties
The DGI therefore does not report to the MCLU (Ministère de la Construction, du Logement et de l'Urbanisme / Ministry of Construction, Housing and Urban Planning), but rather to the Ministry of Budget. This division of responsibilities between MCLU (urban planning, development) and MCBPE/DGI (conservation, taxation) is a fundamental key to understanding the Ivorian land system.
Taxes Related to Land
The DGI also manages the principal land taxes: Land Title establishment tax, registration fees, property tax on built and unbuilt properties, and transfer duties.
Exemple concret
Aminata, a buyer of land in Cocody, pays her Land Title establishment tax to the tax office of her sector (DGI — Direction Générale des Impôts / General Tax Directorate). It is this same administration that subsequently supervises the registration of the Land Title in the Land Register via the Land Registry Office.
Sources juridiques
Loi n° 63-524 portant création de la DGI, Ordonnance n° 2013-481 (art. conservation), Code général des Impôts
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Autres termes du glossaire
The ADU (Attestation de Droit d'Usage Coutumier / Customary Right of Use Certificate) is the single, secure document that replaces the former Village Certificate as of January 1, 2025. Established by Decree No. 2021-784 and secured by the SIGFU (Decree No. 2021-862), it requires a triple signature (village chief, CVGFR president, developer) and a unique IDUFCI. The ADU is not a property title: it constitutes a provisional recognition opening the path to the ACD (Arrêté de Concession Définitive / Definitive Concession Decree) — the ACD published in the Land Register IS the Land Title. In practice, the time between ACD signature and its publication in the Land Register is often longer than the official 180 calendar days (BÂTIR N°004, 2022). Published ACD = published Land Title — same legal deed, two stages.
The Rural Land Agency (AFOR — Agence Foncière Rurale) is the public institution responsible for implementing rural land policy in Ivory Coast. It oversees land certification, registration of rural properties, and coordination of boundary demarcation and surveying operations.
Legal document drafted by a notary that formalizes the transfer of land ownership between a seller and a buyer. The notarized deed of sale is mandatory and confers authenticity on the transaction.
Legal entity that must be established with a minimum share capital of 2 million FCFA held by Ivorian nationals, holding an approval from the Minister responsible for Housing and a financial guarantee from a bank or insurance company.
The alienation price is the sum that the buyer must pay to the State to obtain the Definitive Concession (ACD — Arrêté de Concession Définitive) of urban land. Calculated by an ad hoc commission, it corresponds to the market value of the parcel according to the official schedule.