What is the Land Title establishment tax and what is its amount?
The Land Title establishment tax is a tax collected by the State upon registration of a Land Title (TF) in the Land Registry. It is in lieu of registration and publicity rights, and its amount is based on the market value of the parcel.
Definition complete
A Liberatory Tax
The Land Title Establishment Tax (TETF — Taxe d'Établissement du Titre Foncier) is a tax collected by the General Tax Directorate (DGI — Direction Générale des Impôts) upon registration of a Land Title in the Land Register. It has the distinctive feature of being liberatory of registration and publicity rights, which significantly simplifies the tax treatment of the ACD (Arrêté de Concession Définitive / Definitive Concession Decree) procedure.
How is it calculated?
The TETF rate is applied to the market value of the parcel, generally aligned with the alienation price set by the ad hoc commission (without being able to fall below it). The exact rates are set out in the DGI's annual tax schedules.
For a typical urban residential parcel, the TETF amounts to hundreds of thousands of CFA francs, representing a significant portion of the total cost of the procedure.
When should it be paid?
The tax is due before registration in the Land Register. Its payment is evidenced by a receipt issued by the competent tax office. This receipt is one of the essential documents required to finalize the procedure.
Do not confuse it with…
- The alienation price — sum paid to the State for the transfer of ownership (distinct from taxation)
- Transfer duties — applicable to transactions between private parties, not to the initial establishment of a Land Title
- Property tax — annual tax on built or unbuilt property (recurring, not at establishment)
Exemple concret
Koffi obtains an ACD (Arrêté de Concession Définitive / Definitive Concession Decree) for a 800 m² plot in Cocody, with an alienation price of 1,200,000 FCFA. The Land Title (Titre Foncier / TF) registration tax, calculated on this value, amounts to approximately 180,000 FCFA. It must be paid to the Cocody tax office before publication in the Land Register.
Sources juridiques
Code général des Impôts (section Titre Foncier), Annexes fiscales annuelles DGI, Ordonnance 2013-481
Questions frequentes
Is the Land Title establishment fee negotiable?
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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.