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Ivory Coast (Côte d'Ivoire)
Individual - Taxes on personal income
Last reviewed - 20 June 2023The Ivory Coast taxes residents on their worldwide income.
Individuals resident in the Ivory Coast are subject to specific direct income tax, depending on the kind of revenue earned, and to general income tax (IGR).
Personal income tax rates
Salary tax (IS)
1.5% of 80% of gross income (GI) is levied as IS, which is withheld by employers.
National contribution (CN)
80% of gross income is taxed as CN at progressive rates from 1.5% to 10%, based on varying tax brackets as shown below.
Formula: CN = (80% x GI x Tax rate) - Variable
| Taxable base (XOF) | Tax rate (%) | Variable (XOF) | |
| Over | Not over | ||
| 0 | 600,000 | 0 | 0 |
| 600,000 | 1,560,000 | 1.5 | 9,000 |
| 1,560,000 | 2,400,000 | 5 | 63,600 |
| 2,400,000 | 10 | 183,600 | |
General income tax (IGR)
Formula: IGR = (T/N x (Tax rate) - V) x N, where:
The taxable base (T) for IGR is derived as shown below, and includes a 15% deduction.
T = (GI x 80% - (IS + CN)) x 85%
GI = Gross income
IS = Tax on salary
CN = National contribution
V = Predetermined variable
N = Number of parts (see Personal allowances in the Deductions section)
| Taxable base (XOF) | Tax thereon | ||||
| Net tax | - | Variable | x | Number of parts | |
| From 0 to 300,000 | 0 | ||||
| 300,001 to 547,000 | (R x 10/110 | - | 27,273) | x | N |
| 547,001 to 979,000 | (R x 15/115 | - | 48,913) | x | N |
| 979,001 to 1,519,000 | (R x 20/120 | - | 84,375) | x | N |
| 1,519,001 to 2,644,000 | (R x 25/125 | - | 135,000) | x | N |
| 2,644,001 to 4,669,000 | (R x 35/135 | - | 291,667) | x | N |
| 4,669,001 to 10,106,000 | (R x 45/145 | - | 530,172) | x | N |
| Over 10,106,000 | (R x 60/160 | - | 1,183,594) | x | N |
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