Global VAT & Indirect Tax News

The Ivorian tax authority released the annex to the 2026 Finance Law, introducing several tax changes. Measures include extending a 7.5% withholding tax on non‑commercial profits for certain non‑salaried participants, eliminating VAT exemptions for oil exploration, agriculture, manufacturing and packaging and applying the standard 18% VAT rate, raising the tourism development tax to 2.5% from 1.5%, imposing a tax on foreign digital service platforms without a physical presence, and reducing the property tax to 13% from 15%.

Côte d’Ivoire has introduced a 9% value‑added tax on animal feed, production inputs and related packaging, effective 17 January 2026. The measure replaces a previous exemption that applied until the end of 2025 and is part of the 2026 Finance Law tax reform. The reduced rate, chosen over the standard 18%, aims to limit the impact on the livestock sector while still bringing these goods into the VAT framework.