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Côte d'Ivoire VAT with 2026 treatment checks built in

Calculate the 18% common rate in XOF. The 9% reduced rate and exemptions stay locked until you confirm the exact current DGI legal item.

18% common rate9% evidence-gatedLocal-only PDFReviewed 22 July 2026
Quick answer: XOF 100,000 before tax produces XOF 18,000 VAT and XOF 118,000 total at the common rate. The 9% path requires an exact qualifying item.
Official-rate calculation

Add or extract Côte d'Ivoire VAT

Choose the price basis, then choose only a treatment supported by your invoice and current legal text.

Primary result
Amount before tax
VAT
Total including tax
Applied rate
Classification guardrail

Check before choosing a treatment

Choose from exact legal evidence, not a broad product label.
Regime screen, not registration verdict

Annual turnover context

Turnover bands help identify a possible tax regime. Micro-enterprises may opt into VAT, so this is not a universal VAT threshold.

Frequently asked

Côte d'Ivoire VAT answers

Is every basic food or agricultural input exempt?

No. The current code uses specific items, and the 2026 reform changed treatment for several formerly exempt groups.

Is XOF 200 million a universal VAT registration threshold?

No. It is a tax-regime boundary, and taxpayers in the micro-enterprise regime may opt for VAT under stated conditions.

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-01-01

Côte d'Ivoire - high risk - AfroTools primary-source review

Official source links

Law, regulation, or version

VAT rate, zero-rated, and exempt treatment shown on the calculator page.

Calculation methodology

The calculator applies the 18% common rate to a tax-exclusive amount or extracts it from a tax-inclusive amount. A 9% treatment is available only after exact Article 359 or Ordinance 2026-03 confirmation. An exempt path requires exact Article 355 confirmation. Turnover bands provide regime context and never a universal VAT-registration verdict.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • Product classification, reduced-rate treatment and exemptions require transaction-level legal and invoice evidence.
  • Sector-specific, regional, treaty, relief, and special-regime rules may not be fully modeled.
  • Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Net amount: XOF 100,000 at the common 18% rate.
Expected: VAT is XOF 18,000 and total is XOF 118,000.
Why: Confirms the core VAT-exclusive calculation path and makes the rate dependency auditable.

Input: VAT-inclusive XOF 118,000 at the common 18% rate.
Expected: Net is XOF 100,000 and VAT is XOF 18,000.
Why: Confirms reverse VAT handling for invoices that already include tax.

Input: 9% treatment selected without matching legal evidence.
Expected: Calculation fails closed with RATE_EVIDENCE_REQUIRED.
Why: Prevents a broad label from silently applying a reduced rate.

Change history

  • 2026-07-22: Rebuilt around current DGI 2026 sources, evidence-gated 9% and exemption paths, local PDF export, regime context and EN/FR/SW parity.
  • 2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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