AFD’s projects are generally financed ‘without tax, duties, and levies of any kind, but exceptions to this policy exist. Current exceptions to this policy on ODA include:
- Co-financing with MDBs such as the World Bank and the Inter-American Development Bank
- Most Proparco projects
- Financing of consultancy services
- Funding of civil society organizations (if requested)
- Debt Reduction-Development Contracts (C2D)
- Some projects with specific countries in Africa and Latin America (e.g. Gabon, Kenya and the Ivory Coast for sovereign loans; Madagascar for the funding of private sector entities; Bolivia for all projects financed by AFD; and Ecuador).
Through its 2020 Interministerial Strategy in Support of Improved Domestic Resource Mobilisation in Developing Economies, France remains committed to the 2015 Addis Ababa Action Plan on Financing for Development and to its engagement in the Addis Tax Initiative (ATI).