How Côte d'Ivoire Income Tax (ITS) Works in 2026Côte d'Ivoire operates an ITS (Impôt sur les Traitements et Salaires) system with 6 progressive tax brackets ranging from 0% to 32%. The ITS was introduced via Ordinance No. 2023-718 of September 13, 2023, taking effect January 1, 2024, and merged three previous taxes (IS, CN, and IGR) into a single simplified payroll tax.Key components of Côte d'Ivoire's tax system:ITS (Income Tax on Salaries and Wages): 0-32% progressive rates based on monthly taxable incomeNo standard deduction: the former 20% deduction on gross salary was abolished from 2024, so the ITS is charged on total gross payCNPS Retirement Fund: 6.3% employee contribution (7.7% employer contribution, 14% total)CNPS Ceiling: XOF 3,375,000/month for retirement contributions, XOF 70,000/month for other contributionsMonthly family tax reduction: XOF 5,500 per half-part above one part (none for a single person), up to XOF 44,000 at 5 partsTax Year: Calendar year (January 1 - December 31), monthly withholding by employersCôte d'Ivoire's economic leadership in UEMOA (2024-2026):Côte d'Ivoire enters 2026 as UEMOA/WAEMU's economic powerhouse, accounting for 40% of the zone's GDP (West African Economic and Monetary Union with Benin, Burkina Faso, Guinea-Bissau, Mali, Niger, Senegal, Togo). The economy, valued at roughly $72.4 billion in 2023, more than doubled in size between 2012 and 2023—a 106% increase. The IMF projects 6.4% real GDP growth for 2026 with consumer price inflation held at a modest 1.5%, while the African Development Bank forecasts growth averaging 6.3% in 2025-2026, driven by sound policies, a growing extractive sector, and investment in infrastructure and agriculture.Between 2021 and 2024, the economy grew at an average annual rate of 6.5%, or approximately 3.9% on a per capita basis. Abidjan is evolving into a regional logistics and trade hub for West Africa through port expansion and regional transport corridor upgrades. The government is developing a competitive service economy (finance, logistics, digital technology, business services) to complement industrialization and position Côte d'Ivoire as a regional hub.Abidjan's tech revolution and startup ecosystem (2025-2026):The Government of Côte d'Ivoire introduced an unprecedented tax framework through Article 35 of the 2026 Finance Act to support certified digital startups, providing tax exemptions and financial incentives over a three-year period for eligible startups. This positions Côte d'Ivoire as the most progressive Francophone African nation for startup support.Côte d'Ivoire's ecosystem now comprises nearly 300 active startups across sectors such as fintech, edtech, agritech, and artificial intelligence. The country has become the financial anchor of Francophone West Africa, with sustained growth close to 6% for over a decade. Mobile phone penetration now surpasses 130%, making the country a regional hub for fintech innovation in West Africa.Djamo—Francophone West Africa's fintech leader:Abidjan-based fintech Djamo raised $17 million in 2025, the largest venture round in West African fintech. Djamo serves over 1 million users, holds a microfinance licence, and is Côte d'Ivoire's leading card issuer. The company's success validates Abidjan as a fintech hub and demonstrates scalability in underserved markets.In 2025, the government announced a $800 million innovation fund, alongside an additional $550 million in US-backed commitments. Côte d'Ivoire recorded 23 deals and raised $28 million in 2025, with activity spread across several sectors, particularly at the pre-seed stage. Several funds have decided to open local offices or place senior team members in Côte d'Ivoire, including Ventures Platform and Launch Africa, signaling the city's emergence as one of the most active and connected hubs in Francophone West Africa.Who pays tax in Côte d'Ivoire: Residents (permanent home in Côte d'Ivoire or 183+ days/year) pay ITS on Côte d'Ivoire-source employment income. Non-residents pay ITS only on Côte d'Ivoire-source income. All formal sector employees pay CNPS social security contributions. Côte d'Ivoire is part of UEMOA sharing the XOF currency with 7 other countries.Official source: Direction Générale des Impôts (DGI) and CNPS (pension fund).
This hub links to every Côte d'Ivoire tax guide and calculator on CountryTaxCalc — covering income tax rates, and tools to calculate your take-home pay.
Côte d'Ivoire's income tax uses 6 ITS brackets (0-32%) on monthly gross pay with no standard deduction, plus a 6.3% CNPS pension contribution. Use the calculator to estimate your take-home pay after income tax:
| Income | Rate |
|---|---|
| XOF 0 - 75,000/month | 0% |
| XOF 75,001 - 240,000/month | 16% |
| XOF 240,001 - 800,000/month | 21% |
| XOF 800,001 - 2,400,000/month | 24% |
| XOF 2,400,001 - 8,000,000/month | 28% |
| Above XOF 8,000,000/month | 32% |
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