Restauration VAT Côte d'Ivoire — 18% Rate in 2026
La restauration est soumise au taux standard de 18%.
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18%Standard
La restauration est soumise au taux standard de 18%.
CFA
Calculation examples — TVA 18%
| Pre-tax price | TVA | Total price |
|---|---|---|
| 100 CFA | +18.00 CFA | 118.00 CFA |
| 500 CFA | +90.00 CFA | 590.00 CFA |
| 1,000 CFA | +180.00 CFA | 1,180.00 CFA |
| 5,000 CFA | +900.00 CFA | 5,900.00 CFA |
| 10,000 CFA | +1,800.00 CFA | 11,800.00 CFA |
TVA on Restauration in other countries
Other categories in Côte d'Ivoire
Everything about Restauration VAT in Côte d'Ivoire
The TVA rate applicable to products and services in the Restauration category in Côte d'Ivoire is 18% (Standard). La restauration est soumise au taux standard de 18%. This rate is in effect for the year 2026 under current tax legislation. Registered businesses must collect this tax on their sales and may, under conditions, deduct the VAT paid on their professional purchases. For any specific situation, it is recommended to consult an accountant or the competent tax authority in Côte d'Ivoire.
How to calculate Restauration VAT in Côte d'Ivoire?
Example with 1,000 CFA:
Pre-tax price1,000.00 CFA
VAT (18%)+ 180.00 CFA
Total price1180.00 CFA
Restauration VAT in other countries
| Country | Tax | Restauration rate | Category |
|---|---|---|---|
| 🇨🇮 Côte d'Ivoire | TVA | 18% | Standard |
| 🇲🇦 Maroc | TVA | 10% | Réduit |
| 🇫🇷 France | TVA | 10% | Intermédiaire |
| 🇪🇸 Espagne | IVA | 10% | Réduit |
| 🇹🇳 Tunisie | TVA | 13% | Intermédiaire |
| 🇩🇿 Algérie | TVA | 19% | Standard |
FAQ — Restauration VAT in Côte d'Ivoire
What is the VAT rate on Restauration in Côte d'Ivoire?▾
The TVA rate on Restauration in Côte d'Ivoire is 18% (Standard). La restauration est soumise au taux standard de 18%.
How to calculate VAT on Restauration in Côte d'Ivoire?▾
To calculate VAT: multiply the pre-tax price by 0.18 to get the VAT amount. Add that amount to the pre-tax price to get the total price. Example: 1000 CFA pre-tax × 18% = 180 CFA VAT → 1180 CFA total.
Is VAT on Restauration recoverable in Côte d'Ivoire?▾
Businesses registered for VAT in Côte d'Ivoire can generally deduct the VAT paid on professional purchases of Restauration, provided they hold a compliant invoice.