Côte d'Ivoire VAT
Calculator 2026

Côte d'Ivoire applies a value-added tax known as Taxe sur la Valeur Ajoutée (TVA) at a standard rate of 18%. As the largest economy in the West African Economic and Monetary Union (WAEMU/UEMOA), Côte d'Ivoire's TVA rate is harmonized at the regional standard of 18%. The TVA was introduced in 1960, making it one of the earliest adopters of VAT-type taxation in West Africa. A reduced rate of 9% applies to certain goods including milk, solar energy equipment, and specific agricultural inputs. Exports are zero-rated. Exempt supplies include basic food staples, medical services, education, financial services, and agricultural products sold by primary producers. The Direction Générale des Impôts (DGI) administers the TVA system. Businesses with annual turnover exceeding XOF 200 million must register under the real normal regime, while those between XOF 50–200 million fall under the real simplified regime. Monthly TVA returns must be filed by the 15th of the following month. Côte d'Ivoire has implemented electronic filing through the e-impôts platform. The country's strong economic growth has made TVA a crucial revenue source, funding infrastructure development and social services.