Ivory Coast (Côte d'Ivoire)
The taxable period in the Ivory Coast is the calendar year.
Employers must calculate and withhold taxes due by employees, and they must file monthly IS returns for both employee tax and the employer’s payroll tax. Adjustment declarations are filed annually by 30 June for companies subject to audit requirements and 30 May for the others.
Employees are not required to file and pay the payroll tax when their employer is not in the country.
Filing of IGR single return for individuals is suspended until an effective reform to modernise this tax.
A husband and wife are taxed separately. The husband’s salary is taxed with regard to the relevant deductions for dependants (marriage and children). Employed women are also taxed with regard to the same deductions for dependants (marriage and children) as their husbands'. Husband and wife, however, may also file jointly.
Payment of tax
Taxes, including withholding taxes (WHTs), are remitted by the entities registered with the ’Direction des Grandes Entreprises’ and 'Centre des Moyennes Entreprises' of the Tax Administration by the 10th day of each month for the preceding month for industrial, mining, and oil companies, the 15th day of each month for sales companies, and the 20th day of each month for service providers. For entities registered with the other tax offices, the deadline is the 15th day of each month.
For very small size taxpayers (taxe d'etat de l'entreprenant), the filing and payment is due by the 10th day of each month.
The payment is due at the same date for small size taxpayers subject to the micro-enterprise tax regime (régime de la microentreprise).