Côte d'Ivoire VAT standard rate (TVA)
Côte d'Ivoire VAT standard rate (TVA) is 18 percent, in force since 7 Jul 2003. It was 20 percent before that. Last checked against the official source on 9 Sep 2026.
Standard taxe sur la valeur ajoutée (TVA) rate under the Code Général des Impôts.
| Current value | 18 percent |
|---|---|
| In force from | 2003-07-07 |
| Official source | Direction Générale des Impôts (DGI) — « Impôts et taxes en Côte d'Ivoire » |
| Last verified | 2026-09-09 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RATE ORIGIN (established 2026-08-07, adversarially re-verified): 18% became the standard rate via article 3 of the annexe fiscale à la loi n° 2003-206 du 7 juillet 2003 (loi de finances 2003), cutting the 20% single rate that the annexe fiscale à la loi n° 2001-338 du 14 juin 2001 had instituted under UEMOA Directive n° 02/98. The chain is carried by the DGI's OWN amendment annotation printed under CGI art. 359 in the official CGI 2025 edition ('Loi n° 2001-338 du 14 juin 2001, an. fiscale art.6-1°; loi n° 2003-206 du 7 juillet 2003, an. fiscale art.3-1'), corroborated by droit-afrique's AF-2003 synthesis and a recital in the JO-published annexe fiscale 2006. effective_from carries the 2003 law's own date; Ivorian annexes fiscales customarily enter into force three clear days after JO distribution, and that exact day is not asserted. Until 2026-08-07 this series stamped the current code year (2026-01-01) — an outside audit rightly called that misleading, and the origin has now been researched instead. The DGI communiqué of 16 January 2026 confirms 18% remains the taux de droit commun for 2026; ordonnance n° 2026-03 du 7 janvier 2026 only moved specific goods to the 9% reduced rate. A reduced rate of 9% applies to specified goods (e.g. milk excl. yoghurt, and infant milk; pasta from 100% durum-wheat semolina); Ordonnance n°2026-03 du 7 janvier 2026 extended the 9% reduced rate to certain agricultural/livestock inputs (jute/sisal fibres, animal and poultry feed and their inputs, fertiliser inputs and packaging) with effect from 17 January 2026 (DGI communiqué). Watch the annual annexe fiscale (Dec/Jan) for changes.
Earlier values
| From | Value | Source |
|---|---|---|
| 2001-06-14 | 20 | Annexe fiscale à la loi n° 2001-338 du 14 juin 2001, art. 6-1° — the single 20% rate implementing UEMOA Directive n° 02/98/CM/UEMOA, per the DGI's amendment annotation under CGI art. 359 (official CGI 2025 edition) |
Get it programmatically
curl https://afriref.dev/v1/ci/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ci/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ci/vatOther Côte d'Ivoire series: BCEAO main policy rate (taux minimum de soumission) · VAT registration threshold · Minimum wage (SMIG) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Democratic Republic of the Congo · Egypt · Equatorial Guinea · Eswatini · Ethiopia · all 34