Since 2024 Côte d'Ivoire taxes employment pay through the ITS (Impôt sur les Traitements et Salaires), a progressive monthly scale from 0% to 32% applied to gross pay with no 20% standard deduction. Employee CNPS pension contributions are 6.3% of gross (up to XOF 3,375,000 a month) and are not deducted before the ITS. For a single employee on XOF 5,400,000 a year the ITS is about XOF 846,000 and CNPS plus CMU about XOF 346,200, leaving about XOF 4,207,800 (a 22.1% total burden). Family situation (parts fiscales) gives a fixed monthly tax reduction. Use our calculator for exact take-home figures.
At a glance
Key Facts
ITS (Impôt sur les Traitements et Salaires)
Progressive monthly scale from 0% to 32% (six brackets, 0% up to XOF 75,000 a month) applied to gross employment pay from 2024.
CNPS Employee Contributions
6.3% of gross salary for the retirement pension, up to XOF 3,375,000 a month. Family allowances and occupational-risk cover are employer-funded.
Allowances and Reductions
No standard deduction (the former 20% frais professionnels abolished from 2024). Family situation (parts fiscales) gives a fixed monthly tax reduction: XOF 5,500 at 1.5 parts, up to XOF 44,000 at 5 parts; a single person with 1 part gets none.
System Complexity
Côte d'Ivoire's tax system is more involved than most in West Africa because of the family-parts reduction. Official payroll software and DGI guidance are essential for accurate calculation.
Highest Marginal Rate
About 34% at most for a single employee: 28% ITS plus 6.3% CNPS below the CNPS ceiling, and 32% ITS above XOF 8,000,000 a month.
Official Source
Direction Générale des Impôts (DGI) — dgi.gouv.ci
Introduction
How Côte d'Ivoire's PAYE and ITS System Works in 2026
Côte d'Ivoire (Ivory Coast) taxes employees through the ITS (Impôt sur les Traitements et Salaires), a monthly progressive scale introduced in 2024 with six brackets from 0% to 32%. The ITS is applied to total gross taxable pay: the former 20% standard deduction no longer exists, and the employee's CNPS contribution is not deducted before the tax is calculated.
Additional components include CNPS (Caisse Nationale de Prévoyance Sociale) retirement contributions of 6.3% of gross salary for employees (up to a monthly ceiling of XOF 3,375,000), a small CMU health contribution of XOF 500 a month, and a fixed monthly tax reduction for family situation. Family allowance and work-accident contributions are paid by the employer. Most employees rely on their employer's payroll system and the Direction Générale des Impôts (DGI) to calculate take-home pay correctly.
Section 01
Côte d'Ivoire's ITS and Employment Tax: Key Components
Côte d'Ivoire's employment taxation has several layers that interact to produce the final take-home pay. Understanding each component is necessary for accurate payroll calculation.
1. ITS (Impôt sur les Traitements et Salaires): The ITS applies the monthly scale (0% up to XOF 75,000, then 16%, 21%, 24%, 28% and 32% above XOF 8,000,000) to total gross taxable pay. Since 2024 there is no standard professional-expense allowance, and the employee's CNPS contribution is not deducted from the taxable base. The DGI publishes the barème used for withholding.
2. CNPS (Caisse Nationale de Prévoyance Sociale): The national social security institution collects contributions from both employers and employees. The employee contribution is 6.3% of gross salary for the retirement pension (the employer adds 7.7%), up to a monthly ceiling of XOF 3,375,000. Family allowance funding and work accident insurance are paid by the employer only. Employees also pay a CMU health contribution of XOF 500 a month.
3. Parts Fiscales (Family Tax Units): Côte d'Ivoire's tax system uses a 'parts' system similar to France's quotient familial, but it works as a fixed monthly tax reduction: none for a single person with 1 part, XOF 5,500 at 1.5 parts, XOF 11,000 at 2 parts and so on up to XOF 44,000 at 5 parts. Other family situations can significantly reduce the ITS for workers with larger families.
4. Annual Filing: While PAYE is deducted monthly by employers, employees with multiple income sources or significant deductions must file an annual return with the DGI by 30 April of the following year. Most salary-only workers have tax fully settled through PAYE and do not need to file a separate return.
Section 02
CNPS Contributions and Social Benefits in Côte d'Ivoire
CNPS Contribution Breakdown: The Caisse Nationale de Prévoyance Sociale (CNPS) is the Ivorian national social security institution. 6.3% of the employee's gross salary (up to XOF 3,375,000 a month) is deducted monthly. The 6.3% employee share funds the retirement pension (retraite), including disability and survivor benefits. The employer contributes 7.7% to the pension and also pays for family allowances (prestations familiales) and work accident insurance. Exact employer contribution rates vary by industry and risk classification.
Retirement Pension: Employees who contribute to CNPS for a minimum qualifying period (generally 15 years) are entitled to an old-age pension at retirement age (60 years for most workers). The pension amount is calculated based on the length of contribution period and average reference salary.
Family Allowances: CNPS pays monthly family allowances (allocations familiales) to qualifying employees with dependent children. These are employer-funded contributions returned to employees as flat monthly payments per eligible child — reducing the real cost of having dependants.
Practical Guidance: Due to the complexity of Côte d'Ivoire's payroll rules — particularly the family-parts reduction, CNPS contributions and the progressive monthly scale — most employers use official payroll software approved by the DGI or engage payroll service providers for PAYE calculation. Employees should refer to their payslip (bulletin de paie) for an itemised breakdown and can verify their tax position through the DGI's Abidjan offices or e-tax portal.
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Côte d'Ivoire's employment income tax (ITS) applies a monthly progressive scale to gross salary: 0% up to XOF 75,000 a month, then 16%, 21%, 24%, 28% and, above XOF 8,000,000 a month, 32%. There is no standard deduction since 2024 and CNPS is not deducted before the tax. A single employee on XOF 5,400,000 a year pays about XOF 846,000 ITS (15.7% of gross) plus about XOF 346,200 CNPS and CMU, a total burden of about 22.1%. At XOF 1,800,000 the total burden is about 14.6% and at XOF 12,000,000 about 25.6%. Family situation (parts fiscales) reduces the ITS by a fixed monthly amount.
Q
What is ITS in Côte d'Ivoire?
ITS stands for Impôt sur les Traitements et Salaires — the income tax on salaries introduced in Côte d'Ivoire from 2024. It applies one progressive monthly scale (0% to 32%) to the total gross pay of employees, without the former 20% standard deduction. Older materials still refer to the IGR (Impôt Général sur le Revenu), which is not the name of the current salary scale. The ITS is administered by the Direction Générale des Impôts (DGI) and withheld by employers monthly through the PAYE system.
Q
What are CNPS contributions in Côte d'Ivoire?
CNPS (Caisse Nationale de Prévoyance Sociale) is Côte d'Ivoire's national social security institution. Employee CNPS contributions are 6.3% of gross salary for the retirement pension, up to a monthly ceiling of XOF 3,375,000; the employer adds 7.7% for the pension and also pays family allowance and work accident contributions. CNPS contributions are not deducted from the base on which the ITS is calculated. CNPS provides old-age pensions, disability benefits, survivor benefits, family allowances, and work accident compensation to qualifying contributors.
Q
How is salary taxed in Côte d'Ivoire?
Salary in Côte d'Ivoire is taxed through a monthly PAYE (retenue à la source) system. The employer: (1) deducts CNPS employee contributions (6.3% of gross, up to the ceiling) and the CMU contribution; (2) applies the ITS progressive monthly scale to total gross pay, with no standard deduction; (3) subtracts the fixed monthly reduction for family situation (parts fiscales), if any; and (4) remits the tax and contributions to the DGI and CNPS respectively. Due to the complexity of this calculation, Côte d'Ivoire's payroll is typically managed through certified payroll software or specialist payroll providers.
Q
How does Côte d'Ivoire compare to Senegal for taxes?
Both Côte d'Ivoire and Senegal are Francophone West African countries with OHADA-influenced legal systems and BCEAO monetary union membership (both use the XOF — West African CFA franc). Senegal's IR has clearly defined annual brackets from 0% to 43%, after a 30% allowance capped at XOF 900,000 a year, while Côte d'Ivoire applies a monthly scale from 0% to 32% to gross pay with no allowance. Senegal's employee IPRES pension contribution is 5.6% (up to a ceiling), against 6.3% for Côte d'Ivoire's CNPS. For a single employee on XOF 5,400,000 a year, the total burden is about 22.1% in Côte d'Ivoire (ITS, CNPS and CMU) against about 26.0% in Senegal (IR, TRIMF and IPRES). Côte d'Ivoire's parts fiscales system also gives relief for workers with larger families. Côte d'Ivoire's economy is larger and Abidjan offers broader private sector employment opportunities.
Disclaimer:General information only. Côte d'Ivoire's payroll rules are complex and subject to annual DGI barème updates. This guide provides a simplified overview — consult the Direction Générale des Impôts (dgi.gouv.ci) or a qualified Ivorian tax adviser for accurate PAYE calculations.