Employer Tax Contributions

Tax Type	Rate	Base
Social Security (INPS)	18.90% - 21.90% (employer)	Gross salary
Professional Income Tax (ITS) Withholding	Progressive (0% - 40%)	Gross salary minus deductions
Contribution Forfaitaire	3.5%	Total gross salaries
Housing Tax (Taxe-logement TL)	3.5%	Gross wages

Filing & Compliance

• Monthly declarations and payments for ITS and social security contributions are typically due around the 15th of the following month.
• Employers must file a monthly declaration detailing salaries paid, taxes withheld, and contributions due.
• An annual declaration summarizing all salaries paid, taxes withheld, and contributions made throughout the year is also required, usually by March 31st of the following year.

Income Tax Brackets

Income Range (XOF)	Tax Rate
Up to 330,000	0%
330,001 to 578,400	5%
578,401 to 1,176,400	12%
Over 3,494,130	37%

Employee Contributions

Deduction Type	Rate	Cap
Social Security	6.66%	Varies (e.g., minimum wage for old-age contributions, 10x minimum wage for workplace accidents)
Old-age benefits	3.6%	Legal monthly minimum wage
Compulsory Health Insurance	3.06%	Legal monthly minimum wage

Personal Allowances

• Mandatory Social Security Contributions are deductible from gross salary.
• Professional expenses may have a standard deduction.
• Family charges (e.g., married, dependent children, disabled children) offer tax reductions.