Ivory Coast (Côte d'Ivoire)

Individual - Other taxes

Last reviewed - 13 February 2020

Social security contributions

Employees must contribute to the social security system (Caisse Nationale de Prevoyance Sociale or CNPS) together with the employer. The employees only pay 6.3% for the CNPS Retirement Fund and the employer pays 7.7% of the taxable salary to the CNPS Retirement Fund (total 14%). The other contributions are paid by the employer (i.e. family allowances 5.75%, work injury from 2% to 5%).

The monthly ceiling for the CNPS Retirement Fund is XOF 1,647,315, and the monthly ceiling for the other contributions is XOF 70,000.

Consumption taxes

Value-added tax (VAT)

VAT is a non-cumulative tax levied on the sale of goods and services at the rate of 18%. See the Other taxes section n the Corporate tax summary for more information.

Luxury and excise taxes

Excise duties apply on cigarette imports, alcoholic or non-alcoholic beverages, and oil products.

Payroll taxes

Taxes are levied at the rates of 2.8% for local employees and 12% for expatriate employees on the total taxable remuneration, including salaries, benefits, and benefits in kind.