Ivory Coast (Côte d'Ivoire)

Employment expenses

Deduction for employment expenses has been abolish by the reform of tax on salaries and wages and is replaced by the tax reduction measure for family expenses (see below).

Personal deductions

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 the tax reduction measure for family expenses (see below).

Standard deductions

The standard deduction was removed under the reform of tax on salaries and wages.

Personal allowances

Tax reduction scale for dependants (RICF)

The reform of tax on salaries and wages provides for a tax reduction to take into account family responsibilities (RICF) to replace the family quotient system provided for by the previous device.

This reduction, attributable to the amount of gross tax determined according to the progressive tax scale (see the Taxes on personal income section), depends on the number of shares and makes it possible to calculate the net tax payable by the employee.

The tax reduction scale for dependants is as follows:

Retired people aged over 70 benefit from reduction of 75% of the calculated tax after application of the tax reduction for family responsibilities.

The number of shares to be taken into account for the determination of the tax reduction for family responsibilities is fixed as follows:

The number of shares is increased by one half point per dependent child. This increase is increased to one point per dependent minor or adult infirm.

However, the number of shares to take into consideration for the reduction of the tax may in no case exceed five.