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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.
Ivory Coast has no public registry we can query in real time, so a number cannot be confirmed as active from outside. The free VAT number validation tool still checks it against the national format, which catches transcription errors before they reach your accounting system.
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 https://www.taxid.dev/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('https://www.taxid.dev/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: