Côte d'Ivoire VAT / Sales Tax

Detailed vat / sales tax rates and rules for Côte d'Ivoire in 2026.

VAT / Sales TaxXOF

VAT is levied at 18% with a reduced rate of 9% for certain products. Basic necessities, healthcare, and education are exempt. Exports are zero-rated. Registration is mandatory for businesses with turnover above the threshold.

Standard Rate

18%

Registration Threshold

CFA 50,000,000 annual turnover

Reduced Rates

9% — Certain agricultural products, solar energy equipment, milk

How Côte d'Ivoire VAT / Sales Tax compares

Côte d'Ivoire’s standard VAT / sales tax rate of 18% is the 53rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.