Individual - Significant developments

Last reviewed - 23 January 2023

The provisions of article 173 paragraph 1 have been amended by the Amending Finance Act for the year 2022.

Indeed, a modification of this article has been made to add to the progressive scale a bracket liquidated at a rate of 43% and applicable to holders of annual taxable income exceeding XOF 50 million.

The previous provision limited the rate to 40% for for the salary bracket of more than XOF 13,500,001.