Côte d'Ivoire Personal Income Tax
Detailed personal income tax rates and rules for Côte d'Ivoire in 2026.
Income TaxXOF
Côte d'Ivoire uses a schedular system where employment income is subject to a progressive general income tax (IGR) with rates from 0% to 36%, plus a salary tax of 1.5%. The tax on salaries and wages (IS) is a flat 1.5%. Non-residents are taxed on Ivorian-sourced income. A family quotient system applies to reduce the tax burden for dependents.
| Income Range (XOF) | Tax Rate |
|---|---|
| CFA 0 – CFA 3.6M | 0% |
| CFA 3.6M – CFA 5.4M | 10% |
| CFA 5.4M – CFA 9.6M | 15% |
| CFA 9.6M – CFA 14.4M | 20% |
| CFA 14.4M – CFA 24.0M | 25% |
| CFA 24.0M – CFA 48.0M | 33% |
| CFA 48.0M+ | 36% |
Filing Deadline
March 15 of the following year
Residency Rule
An individual is resident if they have their habitual abode or center of economic interests in Côte d'Ivoire.
How Côte d'Ivoire Income Tax compares
Côte d'Ivoire’s top personal income tax rate of 36% is the 54th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Côte d'Ivoire
36%
Africa average
32.3%
Global average
27.7%
