Since achieving political stability in 2011, Côte d’Ivoire has consistently ranked among Africa’s most robust economies. The nation is now focused on fostering more inclusive and sustainable growth. In line with this vision, Adama Coulibaly, the Minister of Economy, Finance, and Budget, presented a comprehensive “national strategy for carbon emission taxation” on May 28, 2026.

Rising Emissions, Declining Carbon Intensity

Fueled by economic expansion, Côte d’Ivoire’s greenhouse gas emissions more than doubled between 2011 and 2024, escalating from 9 to 18.8 million tons. Minister Coulibaly attributed this increase primarily to the country’s reliance on fossil fuels, expanding transportation networks, industrialization efforts, and agricultural activities.

Over the same period, the Gross Domestic Product (GDP) experienced even more rapid growth, soaring from $35 billion to nearly $87 billion. Consequently, the carbon intensity of the Ivorian economy decreased, indicating that the nation is already progressing towards an energy transition. Per capita emissions remain notably low on a global scale, at 0.65 tons per year, significantly less than approximately 5 tons in France, 8 tons in China, and over 13 tons in the United States.

Abidjan’s Drive for Accelerated Decarbonization

Despite its low per capita emissions, the government is committed to Côte d’Ivoire contributing its share to global climate action. The impacts of climate change, including rising temperatures, erratic rainfall patterns, and an increase in environmental hazards, are already affecting numerous sectors, particularly agriculture, which supports nearly half of the population.

Therefore, Côte d’Ivoire has set an ambitious target: to substantially reduce its carbon footprint by 2035 while sustaining an annual economic growth rate exceeding 7%. In its third Nationally Determined Contribution (NDC), released in 2025, the country projects a 33% reduction in greenhouse gas emissions through its own resources, with potential for up to a 74% reduction with international financing and support.

Phased Implementation of the Carbon Tax

The carbon tax will be introduced in three distinct phases to support this decarbonization pathway. The initial phase, from 2026 to 2027, will focus on establishing the necessary legal and technical frameworks. A moderate tax rate will then be implemented during 2028-2029. Subsequently, the rate will be progressively increased until 2035, followed by a phase dedicated to evaluation and adjustment.

This forthcoming tax will primarily target the consumption of fossil fuels, with the exception of butane gas. By raising the cost of these fuels, it aims to incentivize a reduction in their usage. Government estimates suggest that a rate of 50 euros per ton of CO₂ could lead to a decrease of 1.2 million tons in national emissions, representing 6% of the 2024 level.

The government acknowledges that this measure might generate short-term negative economic impacts. The ministry anticipates that the tax could cause an increase in fuel prices and exert pressure on economic growth during its initial years of implementation.

Supporting Transition, Employment, and Vulnerable Populations

Revenues generated from the carbon tax are intended to mitigate these adverse effects, particularly by accelerating the decarbonization of various sectors. These funds will primarily be allocated to expanding electricity access across the entire territory. A portion of the funds will subsidize the purchase of electric or gas cookers, aiming to reduce reliance on charcoal. Furthermore, the tax will foster the growth of electric vehicles through fiscal incentives, targeted exemptions, and the deployment of essential charging infrastructure.

The government is also committed to limiting the reform’s impact on the most vulnerable households. A portion of these revenues will be directly redistributed to low-income populations. These funds will also support the creation of green jobs and facilitate retraining programs for sectors potentially affected by the ecological transition. Thus, the carbon tax aligns with the stated priority of the National Development Plan (PND) 2026-2030: harmonizing economic growth, social justice, and environmental protection.