Ivory Coast (Côte d'Ivoire)
Individuals may take a standard 15% IGR deduction on their gross income for business-related expenses, such as travel fees, representation costs, and business materials. The deduction is applied to the adjusted gross income, derived by first calculating the 20% standard deduction, described below, and deducting IS and CN.
Although the deduction of specific non-business expenses is permitted under tax law, the practice rarely is used since the results usually are less favourable than the result from taking the standard deduction.
A general or standard deduction of 20% is applied to gross taxable income and is the highly recommended tax choice for resident aliens. See the Taxes on personal income section for the formula used to apply this deduction.
The number dependants a taxpayer has does not affect IS, CN, or CNPS but is reflected in the progressive IGR schedule.
IGR allowances are based on deductions ratios called ‘parts’ that relate to the taxpayer’s family status. Unmarried taxpayers may deduct one part, married taxpayers may deduct two parts, and taxpayers may add one-half part for each dependent child, up to a maximum per family of five parts.
Starting in 2013, the IGR deduction for dependants is extended to both employed men and women. In the past, only men benefitted from the dependant deduction pertaining to marriage and children.