Côte d’Ivoire tax: key insights
- Tax year & currency
- 2026 · XOF. calendar year 2026 (monthly ITS withholding)
- Supported coverage
- Supported researched salary scenario · monthly payroll unless stated
- Scenario detail 1
- Only supplied input choices with complete calculation rules are supported; other choices are refused, never silently ignored.
- Scenario detail 2
- No official DGI/CNPS page fetched; CNPS rates/ceiling are CLEISS 2025 data — confirm unchanged for 2026 and any SMIG change (75,000 since 1 Jan 2023).
- Scenario detail 3
- Whether the 6.3% CNPS is deducted before ITS: not stated by sources; payroll practice is gross-based ITS — confirm.
- Scenario detail 4
- Exempt allowances (e.g. transport allowance) not modelled.
Côte d’Ivoire salary & tax FAQs
Sources & accuracy notes
Global Tax Calculator editorial · Content checked against the current model on 7 November 2026. Source publication dates and legal effective dates are separate. No licensed professional review is claimed.
- PwC WWTS — Ivory Coast taxes on personal income
- PwC WWTS — Ivory Coast deductions (RICF)
- Deloitte Société d'Avocats — Ordonnance 2023-719 / LF 2024
- PaySpace — ITS reform Jan 2024
- CLEISS — Côte d'Ivoire contribution rates 1 Jan 2025
Open issues in the supplied research
- No official DGI/CNPS page fetched; CNPS rates/ceiling are CLEISS 2025 data — confirm unchanged for 2026 and any SMIG change (75,000 since 1 Jan 2023).
- Whether the 6.3% CNPS is deducted before ITS: not stated by sources; payroll practice is gross-based ITS — confirm.
- Exempt allowances (e.g. transport allowance) not modelled.
These are retained research concerns, not newly verified conclusions. Unsupported scenarios remain excluded even where a bounded estimate is enabled.
Tax residence, additional jobs, benefits and personal reliefs can change your liability. Consult a qualified adviser for decisions that depend on your actual tax position.