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Ivory Coast flag Ivory Coast:

Ivorian Market : Consumption taxes

Consumption Taxes

Nature of the Tax
Value Added Tax (VAT) - Taxe sur la Valeur Ajoutée (TVA)
Tax Rate
Reduced Tax Rate
The following items are exempt from VAT: book sales and book-making work; sales of newspapers and periodicals; sales of medicines and pharmaceuticals, as well as materials and petrochemicals; sales of natural food products for consumption in IC; teaching activity excluding incidental operations such as sales of goods, housing supplies and food in boarding schools; sales of bread, cereal flours and cereals for the manufacture of these flours; fish freezing operations.

Exports of goods and services are zero-rated.

A reduced rate of 9% applies to 100% durum semolina-based pasta, milk, infant milk and composite food preparations intended for infants, petroleum products and equipment for the production of solar energy.

Other Consumption Taxes
Excise duties apply on cigarette imports, alcoholic or non-alcoholic beverages, and oil products. An excise duty of 10% applies to tourism vehicles with at least 13 horsepower. From 2021, perfume and cosmetic products are also subject to excise duties (from 10% to 50%). FY 22 Financial law extends excise duties on tobacco to electronic cigarettes, pipes and their parts, preparations for pipes, products and materials for shisha and electronic cigarettes.

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Latest Update: July 2022