Côte d’Ivoire: 18% VAT on Poultry Feed Finally Suspended

The Interprofessional Association of the Poultry Industry (INTERAVI) announced on December 31, 2025, the suspension of the 18% value-added tax that was due to be applied to poultry feed starting January 2, 2026. The decision follows strong mobilization by Côte d’Ivoire’s poultry sector against a fiscal measure deemed harmful to the industry.

In an information note addressed to the presidents of breeders’ associations and feed distributors, INTERAVI’s president, Kindo K. Armand, confirmed that the tax will not be implemented on the initially scheduled date. This announcement comes after a first communication issued on December 29, in which the organization had warned its commercial partners of the imminent introduction of the new tax.

The suspension is based on two main arguments put forward by INTERAVI’s leadership. First, new negotiations are currently underway with the Ivorian government and could lead to a revision of the proposed tax framework. The issue goes beyond purely economic considerations, as the poultry sector plays a key role in the country’s food sovereignty and efforts to combat the high cost of living.

Second, the fiscal annex to the 2026 Finance Law has not yet been promulgated by the President of the Republic, Alassane Ouattara. Such promulgation is a mandatory step before any new tax measures can be enforced, in accordance with Côte d’Ivoire’s legislative procedures.

INTERAVI’s president had initially requested a postponement of the VAT application as early as December 30, 2025, seeking additional time to identify a sustainable solution. The announcement of this temporary suspension has brought relief to stakeholders across the poultry value chain, from breeders to distributors, who feared the impact of the tax on their profit margins and on final consumer prices.

This episode highlights the recurring tension between the government’s budgetary imperatives and the need to preserve the competitiveness of national agricultural sectors. Ongoing discussions with public authorities will determine whether this suspension becomes permanent or whether a compromise will be reached to balance public financing needs with the economic viability of Côte d’Ivoire’s poultry industry.