DoubleTaxationTaxes on salary: Côte d’Ivoire preliminary data
How much income tax and social contributions are paid on a salary in Côte d’Ivoire, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | F CFA 39,357,420 ≈ €60,000 |
|---|---|
| Income tax | F CFA 9,292,078 ≈ €14,166 |
| Employee contributions | F CFA 1,245,370 ≈ €1,899 |
| Take-home pay | F CFA 28,819,972 ≈ €43,936 |
| Employer contributions and payroll taxes | F CFA 1,587,219 ≈ €2,420 |
| Employer's labour cost | F CFA 40,944,639 ≈ €62,420 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 F CFA 19,678,710 | €60,000 F CFA 39,357,420 | €120,000 F CFA 78,714,840 |
|---|---|---|---|
| Sole proprietor | F CFA 4,427,710 25.0 % | F CFA 8,855,420 25.0 % | F CFA 17,710,839 25.0 % |
| Company | F CFA 6,685,842 37.8 % | F CFA 13,371,683 37.8 % | F CFA 26,743,367 37.8 % |
| Sole proprietor · Taxe communale de l'entreprenant (TCE) — services and other non-trade activities | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Taxe d'État de l'entreprenant (TEE) — services and other non-trade activities | F CFA 983,936 5.6 % | F CFA 1,967,871 5.6 % | above the regime's limit |
| Sole proprietor · Régime des microentreprises — impôt des microentreprises (IME) | above the regime's limit | above the regime's limit | F CFA 4,722,890 6.7 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Côte d’Ivoire yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 655.957 XOF (Fixed peg 655.957 XOF per EUR, converted with ECB euro reference rate 2 Jan 2026 (1 EUR = 1.1721 USD, i.e. 0.853180 EUR per USD), 2026-01-02) ↗
Sources
- US SSA — Social Security Programs Throughout the World: Africa, 2019 — Côte d'Ivoire
- ECB — euro foreign exchange reference rates (2 Jan 2026), used with the fixed XOF/EUR peg
- DGI Côte d'Ivoire — Impôts et taxes en Côte d'Ivoire, tableau synoptique, édition 2025 (ITS scale, IS, IRVM)
- DGI Côte d'Ivoire — Note de service n° 00026/MFB/DGI/DLCD du 3 janvier 2024 sur la réforme de l'ITS (monthly scale and family reduction table)
- DGI Côte d'Ivoire — Annexe fiscale 2026 à la loi de finances (scanned for changes to ITS, IS, IRVM rates; none found)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.