Methodology - Cote d'Ivoire (Ivory Coast, 2026)

Educational model - not a DGI assessment, not a tax return, not tax advice. Currency XOF (CFA franc).

Employee (salarie)

Since 1 January 2024 (Ordinance 2023-719, Annexe Fiscale 2024), a single progressive ITS (salary tax) replaced the old IS/ITS + National Contribution + IGR. MONTHLY scale: 0% up to 75,000, 16% to 240,000, 21% to 800,000, 24% to 2,400,000, 28% to 8,000,000, then 32% over XOF 8,000,000. Do not add separate IGR or CN lines.
The reform ABOLISHED the 20% professional-expenses allowance: the scale applies to the gross salary. This model deducts only the mandatory employee CNPS retirement (6.3%, capped) before the scale (a documented assumption; the strict reading taxes 100% of gross).
RICF: the quotient (parts-divisor) method was REPLACED by a fixed monthly tax reduction of XOF 5,500 per half-part above the first part (1.5 -> 5,500; 2 -> 11,000; 3 -> 22,000; cap 5 -> 44,000). Parts = 1 (single) or 2 (married) + 0.5 per dependent child, capped at 5 parts. The disabled-child +1.0 part is not modelled.
CNPS retirement: employee 6.3% + employer 7.7% (total 14%), ceiling XOF 3,375,000/month (= 45 x SMIG 75,000). Employer family benefits (5%), maternity (0.75%) and work-injury (2%, risk-rated 2%-5%) contributions sit on a reduced XOF 70,000/month base.
SMIG 2026 = XOF 75,000/month (coincides with the top of the 0% band).

Small independents are taxed on TURNOVER, not on the salary ITS scale. Services rates used: 2% (turnover <= XOF 5,000,000/year, communal tax) then 5% (5,000,000 - 50,000,000, State tax). Trade rates are 2.5% / 4%. State rates are halved for members of an approved management centre (CGA).
Take-home = revenue - deductible expenses - the entreprenant turnover tax (the tax is on gross turnover; expenses do not reduce it but are a real cash outflow).
Out of scope: trade rates, the microenterprise regime (turnover 50 - 200 M), the regime reel (> 200 M, corporate tax 25% on profit) and the voluntary CNPS RSTI for independents.