Ivory Coast (Côte d'Ivoire)

Individual - Significant developments

Last reviewed - 20 June 2023

General income tax (IGR) single return filing has been temporarily suspended until an effective reform for an efficient management and a better tracking and control of individual income is implemented.

While IGR applies, food allowance of a maximum of 30,000 Communauté financière d'Afrique (Financial Community of Africa or CFA) francs (XOF) per month per employee is not subject to taxation.

Special award allowances paid by employers to their employees are not subject to taxation up to the limit of six-months gross salary, excluding in-kind benefits.

The amount of the transportation allowance, which is not subject to taxation, has been increased to XOF 5,000 per month in Abidjan and XOF 3,000 per month for other cities.

The IGR suspension measure, which was to end on 31 December 2019, is extended until the effective operationalisation of modern tools for managing personal income tax.