How is income tax calculated in Côte d’Ivoire?
Since the 2023 reform, Côte d'Ivoire taxes salaries with a single progressive monthly scale applied to gross salary: nothing on the first XOF 75,000 a month, then 16%, 21%, 24% and 28%, and 32% above XOF 8,000,000 a month. The yearly bands here are the monthly ones × 12.
Family responsibilities reduce the tax through a fixed monthly reduction that depends on the number of shares; a single person with no children has one share and no reduction.
The employee pays 6.3% to the CNPS Retirement Fund on salary up to XOF 3,375,000 a month.
What is the income tax rate in Côte d’Ivoire?
| Taxable income | Rate |
|---|---|
| F CFA 0 – F CFA 900,000 | 0% |
| F CFA 900,000 – F CFA 2,880,000 | 16% |
| F CFA 2,880,000 – F CFA 9,600,000 | 21% |
| F CFA 9,600,000 – F CFA 28,800,000 | 24% |
| F CFA 28,800,000 – F CFA 96,000,000 | 28% |
| Over F CFA 96,000,000 | 32% |
What mandatory salary deductions apply?
- CNPS Retirement Fund (employee): 6.3% of pay, on up to 3,375,000 a month.
Gross salary and take-home salary
Gross salary is what your contract says before anything is taken off. Take-home salary is what reaches your bank account after income tax and the compulsory employee contributions. Employer contributions are paid on top of your salary and are not taken from it.
Example: F CFA 1,800,000 a month
An employee earning 1,800,000 a month, about US$3,000.
| Item | Monthly | Annual |
|---|---|---|
| Gross salary | F CFA 1,800,000 | F CFA 21,600,000 |
| Income tax | F CFA 384,000 | F CFA 4,608,000 |
| Compulsory contributions | F CFA 113,400 | F CFA 1,360,800 |
| Take-home pay | F CFA 1,302,600 | F CFA 15,631,200 |
Effective income tax rate 21.3%; all deductions 27.6%.
Frequently asked questions
How much salary is tax-free in Côte d'Ivoire?
The first XOF 75,000 a month (XOF 900,000 a year).
Is tax charged on gross or net salary?
On the gross amount of the salary; the standard deduction and employment-expense deduction were removed by the reform.
What does the employee pay to the CNPS?
6.3% to the Retirement Fund, on salary up to XOF 3,375,000 a month.
Official sources
- PwC Worldwide Tax Summaries (reviewed 09 September 2026): Individual - Taxes on personal income. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 09 September 2026): Individual - Other taxes. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 09 September 2026): Individual - Deductions. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 09 September 2026): Individual - Tax administration. Read 5 November 2026.
Last reviewed 5 November 2026. An estimate for planning, not tax advice; your employer’s payroll and the tax authority decide what is actually withheld.
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