Côte d'Ivoire VAT rate
Standard taxe sur la valeur ajoutée (TVA) rate under the Code Général des Impôts.
| Current value | 18 percent |
|---|---|
| In force from | 2026-01-01 |
| Official source | Direction Générale des Impôts (DGI) — « Impôts et taxes en Côte d'Ivoire » |
| Last verified | 2026-07-15 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard TVA rate is 18% and is long-standing/unchanged; effective_from reflects the 2026 Code Général des Impôts / annexe fiscale in force (Loi de Finances n°2025-987 du 19 décembre 2025), not a change to the rate (the original date of the 18% rate is not independently confirmed to a primary source and is therefore not asserted). 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.
Get it programmatically
curl https://afriref.dev/v1/ci/vat
# $0.001 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: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates