Tax calendar 2026

September 2026

All deadlines for 2026

IS / IBA / TPS — Article 51 of the General Tax Code

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The current month, its deadlines and the taxes due. Prepared by ELYKEM Consulting based on the General Tax Code in force.

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The current month

Deadline
Public holiday
Today

Next deadline

10 November 2026 in 15 days

VAT & AIB — October 2026

Tax booklet (PDF, in French)

No later than

Normal working day.

3rd IS / IBA / TPS instalment — 25% of the previous year's tax (Art. 51)

Taxes and returns due

01VAT & AIB — August 2026
02CNSS / ITS / VPS — August 2026
03IRF 12% on rental income
043rd IS / IBA instalment (Art. 51)
053rd sports development tax instalment
06IRCM — August 2026 (Art. 91)
07Tourist tax / TAFA
08Gaming / entertainment / taxi taxes
09Petroleum products tax
1020% withholding on non-resident service providers
11Final withholding on hydrocarbons CFA 0.3/litre
12Stamp duty 1%

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Overview

Deadlines and main obligations, year 2026
Month	Deadline	Postponement	Key obligation
January	12 January 2026	The 10th falls on a Saturday: moved to Monday 12 January.	VAT & AIB — December 2025
February	10 February 2026	Normal working day.	VAT & AIB — January 2026
March	10 March 2026	Normal working day.	1st IS / IBA / TPS instalment — 25% of the previous year's tax (Art. 51)
April	10 April 2026	Two deadlines this month: 10 and 30 April.	VAT & AIB · CNSS / ITS / VPS · IRF 12% (by the 10th)
April	30 April 2026	Annual balance: filing of financial statements and payment of the balance.	Final IS / IBA / TPS balance and filing of financial statements
May	11 May 2026	The 10th falls on a Sunday: moved to Monday 11 May.	VAT & AIB — April 2026
June	10 June 2026	Normal working day.	2nd IS / IBA / TPS instalment — 25% of the previous year's tax (Art. 51)
July	10 July 2026	Normal working day.	VAT & AIB — June 2026
August	10 August 2026	Normal working day.	VAT & AIB — July 2026
September	10 September 2026	Normal working day.	3rd IS / IBA / TPS instalment — 25% of the previous year's tax (Art. 51)
October	12 October 2026	The 10th falls on a Saturday: moved to Monday 12 October.	VAT & AIB — September 2026
November	10 November 2026	Normal working day.	VAT & AIB — October 2026
December	10 December 2026	Normal working day.	4th IS / IBA / TPS instalment — 25% of the previous year's tax (Art. 51)

Past deadlines are greyed out. Click a date to open the corresponding month.

Quarterly instalments

The tax is paid in four instalments of 25% of the previous year's tax, with the balance paid by 30 April.

Instalment	Time limit	Tax base	Taxes concerned
1st instalment	10 March	25% of the previous year's tax	IS, IBA, TPS, sports tax, CCIB, ORTB
2nd instalment	10 June	25% of the previous year's tax	IS, IBA, TPS, sports tax, ORTB
3rd instalment	10 September	25% of the previous year's tax	IS, IBA, TPS, sports tax
4th instalment	10 December	25% of the previous year's tax	IS, IBA, TPS, sports tax
Final balance	30 April	Actual tax minus instalments paid	IS/IBA/TPS + financial statements + TVM + business licence tax + TFU

Postponement rule: if the 10th falls on a Saturday, Sunday or public holiday, the deadline moves to the next working day (Art. 51 §4).
Instalment reduction: the request must be filed one month before the due date (Art. 51 §4).
ORTB levy: CFA 3,000 on any salary of CFA 60,000 or more, paid on the 10th of the following month.

Penalties

Articles 496 to 520 of the General Tax Code. Plan your returns at least five working days ahead.

Offence	Applicable penalty	Article
Failure to file on time	10% of the tax due + 1% per additional month of delay	Art. 496
Late payment of taxes	10% penalty + late-payment interest of 1% per month or part of a month	Art. 504
Under-declaration	Additional tax + surcharge of 50% to 100% depending on severity	Art. 497
Failure to withhold tax at source	Joint liability + 25% surcharge on the tax not withheld	Art. 500
Obstructing a tax audit	Fine of CFA 500,000 to 5,000,000 + ex officio assessment	Art. 519
Proven tax fraud	100% surcharge + criminal prosecution: 1 to 5 years' imprisonment	Art. 520

Support

ELYKEM Consulting can prepare and follow up your returns: we list your actual obligations, set up how information is passed on and send a reminder before each deadline. We can also train your administrative team to manage this calendar themselves.

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10 — Filing and payment deadline

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