The Director General of the Directorate General of Taxes (DGI) of Côte d’Ivoire has announced the application of a reduced value-added tax (VAT) rate, from 18% to 9% for certain products and transactions.

This decision follows the adoption of Finance Act No. 2025-987 of 19 December 2025, concerning the State budget for the year 2026. This Act abolished several VAT exemptions provided for in the General Tax Code.

The abolished exemptions concern transactions involving jute and sisal fibres; feed for livestock and poultry; inputs used in the manufacture of such feed and fertilisers, as well as their packaging.

To limit the impact of this tax reform and avoid a sharp rise in prices in the affected sectors, the government adopted Order No. 2026-03 of 7 January 2026. This order provides for the application of a reduced VAT rate of 9% instead of the standard rate of 18%. This measure came into force on Saturday 17 January 2026.

The Directorate-General of Taxes also specifies that transactions carried out between 5 January and 16 January 2026 will not be subject to VAT payment. However, VAT invoiced during this period must be paid to the Treasury.

Source: Directorate General of Taxes CI