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Tax levied on the profit realized when reselling land or real property at a price higher than the purchase price. The rate is generally 10% on the net capital gain.
When you resell a plot of land at a higher price than you purchased it for, the profit realized (capital gain) is subject to taxation.
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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) and then to a rural Land Title. Timeline ACD → Land Title: 6 to 12 months.
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.