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Ivory Coast VAT Rates 2026
Ivory Coast (Côte d'Ivoire) levies Value Added Tax as TVA (Taxe sur la valeur ajoutée). The standard rate is 18%, applied to most goods and services. Reduced rates of 9% apply to milk and infant milk products, pasta, solar energy equipment, petroleum products.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 18% | Most goods and services |
| Reduced | 9% | Milk and infant milk products, pasta, solar energy equipment, petroleum products |
| Zero-rated | 0% | Exports |
Registration and filing
| Registration threshold | XOF 200,000,000XOF 200 million for goods; XOF 100 million for services (réel normal regime) |
| Tax authority | Direction Générale des Impôts (DGI) |
| Filing frequency | Monthly returns; due dates staggered by taxpayer category |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/CI endpoint to get Ivory Coast data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/CI
# No authentication required for rate lookups
# Response:
# { "country_code": "CI", "tax_type": "vat",
# "standard_rate": 18, "reduced_rates": [9],
# "currency": "XOF", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Ivory Coast VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/CI').then(r => r.json());
// → { standard_rate: 18, reduced_rates: [9],
// currency: 'XOF' }
applyRate(rates.standard_rate);About Ivory Coast VAT
Côte d'Ivoire anchors the WAEMU monetary zone's largest economy with an 18% TVA — the rate band (15–20%) is set regionally by WAEMU directive, constraining national rate-setting. The 9% reduced rate targets staples like milk and pasta plus solar equipment. The DGI's e-invoicing platform (FNE) began rolling out in 2025, putting Côte d'Ivoire among West Africa's e-invoicing front-runners, and cocoa exports — the world's largest — are zero-rated.
VAT in Ivory Coast is administered by the Direction Générale des Impôts (DGI).
Sources: PwC Worldwide Tax Summaries · DGI Côte d'Ivoire (accessed Jun 2026)
Rate history
- 2021Reduced 9% rate extended to more staple foods
Frequently asked questions
What is the VAT rate in Ivory Coast in 2026?
18% standard and 9% reduced (milk products, pasta, solar equipment, petroleum products).
Who must register for VAT in Côte d'Ivoire?
Businesses in the réel normal regime — broadly above XOF 200 million turnover for goods or XOF 100 million for services.
Related concepts and guides: