Corporate Income Tax (IS)
Full-cycle management of Impôt sur les Sociétés across OHADA and East African jurisdictions — calculations, advances, annual filing, and strategic tax planning.
Book a Tax ConsultationWhat is IS / Corporate Income Tax?
Impôt sur les Sociétés (IS) — or Corporate Income Tax — is levied on the annual net profits of companies operating in each jurisdiction. The tax base, allowable deductions, advance payment schedule, and filing deadlines differ materially from one jurisdiction to the next.
ValidWave manages the entire IS compliance cycle — from opening-balance deferred tax computations to the final annual declaration — ensuring accuracy, minimising exposure, and meeting every deadline. We bring deep tax expertise across every jurisdiction we serve.
Our IS Service Components
Taxable Income Calculation
Systematic analysis of revenues, deductible charges, and non-deductible items in line with each country's tax code. We reconcile accounting profit to taxable profit.
Advance Payments (Acomptes)
Calculation and filing of quarterly or bi-annual IS advance payments (acomptes provisionnels) on time, avoiding penalties for under-payment.
Annual IS Declaration
Preparation and submission of the final annual IS return for each jurisdiction, with full supporting workpapers and electronic filing where applicable.
Deferred Tax (IAS 12)
Calculation of deferred tax assets and liabilities arising from temporary differences between IFRS carrying values and tax bases. Linked to our IAS 12 tool.
Tax Loss Carry-Forward
Management of accumulated tax losses eligible for carry-forward, ensuring they are correctly reflected in each year's IS computation and tracked per jurisdiction.
Strategic Tax Planning
Identification of lawful deductions, incentives, and structuring opportunities — including investment deductions, SME thresholds, and treaty benefits where applicable.
IS Rates & Advance Payment Schedule by Country
All rates shown are current as of 2025–2026. ValidWave monitors regulatory changes and updates client files accordingly.
| Country | IS Rate | Advance Payments | Annual Filing Deadline |
|---|---|---|---|
| 🇨🇩 DRC | 30% (general) 25% for SMEs under threshold | 4 quarterly installments Mar, Jun, Sep, Dec | 31 March |
| 🇨🇲 Cameroon | 30% (GCE large taxpayer) RFCA simplified for SMEs | 3 installments Based on prior year IS | 30 April |
| 🇷🇼 Rwanda | 30% (standard) 15% for listed / reinvested profits | 4 quarterly installments 25% of prior year CIT each | 30 June |
| 🇬🇦 Gabon | 30% Minimum: 1% of turnover | Quarterly | 30 April |
| 🇸🇳 Senegal | 30% Min: 0.5% of turnover (min XAF 500K) | 3 installments | 30 April |
| 🇨🇮 Côte d'Ivoire | 25% Among lowest in OHADA zone | 2 installments May (50%) & Sep (50%) | 30 April |
Ready to Simplify Your IS Compliance?
Our tax practitioners handle the full cycle — from quarterly advances to the final return — across every jurisdiction you operate in.