Cote d’Ivoire: Temporary suspension of VAT on supplies used to manufacture fertilizers
Effective from July 1, 2026, through December 31, 2026
The Directorate General of Taxes (DGI) on July 22, 2026, issued Official Notice No. 03986, introducing a temporary suspension of VAT on supplies used to manufacture fertilizers, and on packaging materials used for their conditioning, effective from July 1, 2026, through December 31, 2026.
A reduced 9% VAT rate had applied to these goods since January 17, 2026.
For more information, contact a KPMG tax professional in Cote d’Ivoire:
Laetitia Monnet | lmonnet@kpmg.ci