Cote d'Ivoire: Cote d'Ivoire 2026 Tax Reforms - Impact on Imports of US-origin Animal Feed and Feed Grains and Related Production Inputs

On January 7, 2026, the Ivorian government issued Ordinance No. 2026-03, reducing the value-added tax (VAT) from 18 percent to 9 percent for animal feed, feed grains, and related production inputs, as well as packaging materials, effective January 17, 2026. This measure, announced by the Ivorian General Directorate of Taxes (DGI), is part of a broader fiscal reform package aimed at balancing revenue mobilization with support for strategic national agricultural sectors; specifically, as part of the 2026 Fiscal Annex to the Finance Law (Law No. 2025-987 of December 19, 2025). While the reform lowers the absolute tax burden on imports of U.S.-origin animal feed inputs, it does not eliminate the competitive disadvantage U.S. exporters face relative to European Union and United Kingdom suppliers, who benefit from preferential access under their existing Economic Partnership Agreements with Côte d'Ivoire.