Employment Cost Calculator in Cote d'Ivoire

Employer Tax Contributions

Tax Type	Rate	Base
Social Security (CNPS) - Family Allowance	5.75%	Monthly salary capped at XOF 70,000
Social Security (CNPS) - Work Injury/Disability	2% - 5% (variable)	Monthly salary capped at XOF 70,000
Social Security (CNPS) - Pension/Retirement	7.70%	Monthly salary capped at XOF 2,700,000
Payroll Tax (Employer Contribution)	1.2% (local employees); 10.4% (expatriate employees)	Total taxable remuneration
Apprenticeship Tax (TA)	0.5%	Same taxable base as ITS
Professional Training Tax (TFC)	1.5%	Same taxable base as ITS

Filing & Compliance

• Monthly declarations and payments for salaries, withheld income tax, and social security contributions are generally due by the 15th of the following month.
• Annual declarations summarizing payments and contributions are typically required in the first few months of the subsequent year.
• Adjustment declarations are filed annually by June 30 for companies subject to audit requirements, and by May 30 for others.

In Côte d'Ivoire, employee tax deductions encompass various areas, including income tax, social security contributions, and other levies.

Income Tax (Impôt sur le Revenu des Personnes Physiques - IRPP)

As of January 1, 2024, the previous three separate taxes (IS, CN, and IGR) have been merged into a single payroll tax (ITS). This single tax utilizes a progressive tax table with six brackets. The top marginal tax rate is 60%. A zero-rate tax bracket exists for monthly taxable income less than 75,000 XOF.

Social Security Contributions

Employees contribute 6.3% of their salary to the Caisse Nationale de Prevoyance Sociale (CNPS) Retirement Fund. The employer contributes an additional 7.7%, totaling 14%. The monthly ceiling for the CNPS Retirement Fund is 3,375,000 XOF. Other social security contributions, such as family allowances (5.75%) and work injury (2% to 5%), are paid by the employer.

Other Taxes and Deductions

• Payroll Tax: Employers pay a payroll tax of 2.8% for local employees and 12% for expatriate employees on total taxable remuneration, including salaries, benefits, and benefits in kind.

Tax Administration and Deadlines

• Employers withhold employee taxes and file monthly returns for both employee tax and employer payroll tax.
• Adjustment declarations are filed annually by May 30th for most companies and June 30th for companies subject to audit requirements.
• Tax payments for companies registered with 'Direction des Grandes Entreprises' and 'Direction des Moyennes Entreprises' are due by the 10th of each month (industrial, mining, and oil companies), the 15th (sales companies), or the 20th (service providers). Other companies have a deadline of the 15th of each month. Very small taxpayers and those under the micro-enterprise regime have a deadline of the 10th.

Note: This information is based on the latest available data as of February 5, 2025, and might be subject to change. Consulting official government resources or tax professionals is recommended for the most current and precise details.