Côte d'Ivoire Statutory interest (taux de l'intérêt légal)
Côte d'Ivoire Statutory interest (taux de l'intérêt légal) is 5.3637 percent, in force since 1 Jan 2026. Last checked against the official source on 21 Aug 2026.
Côte d'Ivoire's legal interest rate, fixed for each calendar year by ministerial arrêté under the UMOA uniform law: 5.3637% for 2026, the same figure applying in all eight UMOA member states because the formula runs off union-wide BCEAO refinancing rates.
Compare statutory interest rate across all 34 African countries →
| Current value | 5.3637 percent |
|---|---|
| In force from | 2026-01-01 |
| Official source | BCEAO, 'Taux d'intérêt légal 2026 des pays de l'UMOA': COTE D'IVOIRE — 5,3637%, per 'Arrêté n°0012/MEFB/DGTCP/DECFinEx du 13 février 2026 portant fixation du taux de l'intérêt légal pour l'année 2026'. Method (BCEAO): 'Le taux d'intérêt légal est fixé, par arrêté ou décret selon le pays, à l'initiative du Ministre chargé des Finances, pour la durée de l'année civile' and 'Il est pour l'année considérée, égal à la moyenne des taux maximum de refinancement applicables aux concours octroyés par la BCEAO au cours de l'année civile précédente, pondérés par les durées correspondantes' |
| Last verified | 2026-08-21 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
5.3637% per annum for calendar year 2026. One rate for civil and commercial money debts alike — the taux d'intérêt légal is the interest a creditor is owed on a late-paid debt where the parties agreed no contractual rate; where they did agree one, the contract rate governs. SET NATIONALLY, COMPUTED UNION-WIDE: the Ivorian Ministry of Economy and Finance issues the annual arrêté (n°0012/MEFB/DGTCP/DECFinEx of 13 February 2026), but the formula in the UMOA uniform law is the duration-weighted average of the BCEAO's maximum refinancing rates over the PRIOR calendar year — union-wide inputs, so all eight UMOA states carry the identical figure (2026: 5.3637%; 2025: 5.50%). The national framework is Côte d'Ivoire's transposition of the UMOA uniform law on the taux de l'intérêt légal, adopted by Décision n°CM/UMOA/010/06/2013 of 28 June 2013. THREE TRAPS: (1) Do not confuse this with the TAUX D'USURE, the union-level ceiling on lending rates — a different instrument at a different number (14% for banks, 24% for finance companies and SFDs from 1 June 2026, Décision n°19/29-12-2025/CM/UMOA). (2) The rate is published to four decimals and must not be rounded — it is 5.3637%, not 5.36% or 5.4%. (3) The rate governs the whole calendar year from 1 January, but the national arrêté is signed weeks later (Côte d'Ivoire: 13 February 2026; Niger did not sign until 2 April 2026), so early in a year the operative national instrument may not yet exist even though the year's rate does. POST-JUDGMENT UPLIFT: the UMOA uniform law carries a majoration where a debtor is ordered to pay legal interest — in Senegal's transposition (loi n°2021-20, art. 3) the rate is 'majoré de moitié' (increased by half) once two months have run from the day the judgment became enforceable, with the enforcement judge free to waive or reduce it. Confirm the corresponding article in Côte d'Ivoire's own transposing law before pleading the uplifted figure. OHADA CROSS-REFERENCE: for commercial sale-price claims the Acte uniforme relatif au droit commercial général awards interest 'calculés au taux d'intérêt légal, applicable en matière commerciale', running from the mise en demeure — this national rate is what fills that reference. NEXT FIXING: the 2027 rate, expected by national arrêté in Q1 2027 and consolidated in the BCEAO's annual UMOA table.
Get it programmatically
curl https://afriref.dev/v1/ci/statutory-interest
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ci/statutory-interest/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ci/statutory-interestOther Côte d'Ivoire series: BCEAO main policy rate (taux minimum de soumission) · VAT standard rate (TVA) · VAT registration threshold · Minimum wage (SMIG) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Democratic Republic of the Congo · Egypt · Equatorial Guinea · Eswatini · Ethiopia · all 34