Côte d’Ivoire ends four TVA exemptions for jute, sisal, animal feed and fertiliser inputs from 1 January 2026

What changed in detail

Article 6 of the fiscal annex to Côte d’Ivoire’s Loi de finances n° 2025-987 du 19 décembre 2025 (the budget law for 2026), headed “Mesures de rationalisation des exonérations fiscales”, repeals four TVA exemptions in article 355 of the Code général des Impôts:

• alinéa 17: operations on jute and sisal fibres;
• alinéa 27: feed for livestock and poultry (aliments pour bétail et animaux de basse-cour);
• alinéa 28: inputs used to make livestock and poultry feed, and the packaging used for it;
• alinéa 30: inputs used to make fertilisers, and the packaging used for them.

The statement of reasons says these operations now bear TVA at the standard rate of 18%. It presents the repeal as the continuation of the rationalisation in the 2025 fiscal annex, which removed the exemptions for approved management centre fees and deep-water oil purchases, and as alignment with community (UEMOA) rules. The expected gain is estimated at 9 billion francs CFA.

The annex has no separate commencement clause; it applies with the 2026 budget year, from 1 January 2026.

What it means

The repeal is in force and no later instrument recorded here restores these exemptions. It is the second step of a programme: the 2025 finance law removed two other article 355 exemptions (Côte d’Ivoire abolishes the deep-water oil and CGA TVA exemptions).

The burden falls on agriculture. Feed mills and fertiliser makers now pay TVA on their inputs and charge 18% on feed. A registered producer can deduct it, but many livestock and poultry farmers are not in the TVA system, so for them the 18% is a direct rise in the cost of feed.