In an effort to mitigate the impact of reform recently adopted fiscal policy, the Directorate-General of Taxation (DGI) announced the application of a reduced rate of 9% of value added tax (VAT) on several products and operations related to the agricultural and livestock sectors, to beginning on January 17, 2026.

A press release signed by its managing director, Ouattara Sié Abou, was published on 16 January last, concerning application the reduced rate of VAT to certain goods and transactions. In the document, the tax authorities specify that this measure derives from ordinance no. 2026-03 of January 7, 2026. This ordinance amends the provisions of the fiscal annex to the finance law no. 2025-987 of 19 December 2025, relating to the state budget for the year 2026. The fiscal annex had in fact removed several VAT exemptions hitherto provided for by the General Tax Code, which now subject the products concerned to the common law rate of 18%.

The new tax reform measure targets operations involving jute and sisal fibers, livestock feeds and backyard animals, the inputs used in the manufacture of these foods, as well as the packaging used for their packaging. Les inputs intended for the manufacture of fertilizers and their packaging were also concerned.

This order reduces the applicable VAT rate to these products and operations at 9%, instead of the 18% originally planned.