Côte d'Ivoire PAYE
Calculator 2025

Official ITS monthly bands up to 32%, CNPS at 6.3% employee, and RICF family reduction based on the number of parts. Monthly estimate.

✦ Includes AI Advisor ITS 2025 Verified CNPS Social Security XOF · CFA Franc

Last verified: April 2026 · Sources: DGI Côte d'Ivoire · CNPS Côte d'Ivoire

Also see: Côte d’Ivoire VAT Calculator

2025 Key Facts: ITS is calculated monthly after employee CNPS 6.3%. The impôt brut bands run from 0% to 32%, then the official RICF family reduction is deducted based on the number of parts selected below.

Enter Your Details CFA Franc · XOF
Monthly Gross Salary XOF 750,000
XOF 100,000XOF 20,000,000
Or type exact monthly amountBefore any deductions
XOF
Family Parts (RICF)Official monthly family reduction

RICF is deducted from the impôt brut based on the number of family parts. If you are unsure, leave the default at 1 part.

Active DeductionsToggle to include / exclude
CNPS Social Security
6.3% employee — tax-deductible

Employee CNPS retirement contribution (6.3%) is deducted before the ITS bands are applied. Employer-side payroll costs vary by sector because the accident-at-work rate ranges from 2% to 5%.

Monthly Take-Home Pay
XOF 0
After ITS, RICF & all deductions
Effective Tax Rate 0%
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Calculate your salary first — I'll analyse your ITS position, explain CNPS deductibility, and show how RICF affects the final tax withheld.

ITS 2025 Monthly Bands ▾
XOF 0 – 75,0000% — exempt
XOF 75,001 – 240,00016%
XOF 240,001 – 800,00021%
XOF 800,001 – 2,400,00024%
XOF 2,400,001 – 8,000,00028%
Above XOF 8,000,00032%

The impôt brut is calculated monthly on taxable income after employee CNPS. The final ITS payable equals impôt brut minus the RICF family reduction.

CNPS Social Security 2025 ▾
Employee CNPS retirement6.3% of gross
Employer baseline social cost15.45% of gross

The employer estimate shown here uses 7.7% retirement, 5% family benefits, 0.75% maternity and a default 2% accident-at-work rate. Higher-risk sectors can pay more.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Rates are based on 2025 DGI and CNPS Côte d'Ivoire materials. Employer accident-at-work rates vary by sector, so the employer-cost figure shown is a baseline estimate.
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How Côte d'Ivoire PAYE Tax Is Calculated 2025/26

Côte d'Ivoire's payroll income tax, the Impôt sur les Traitements et Salaires (ITS), is administered by the Direction Générale des Impôts (DGI) and calculated on a monthly basis. The employee's gross monthly salary is first reduced by the employee CNPS retirement contribution of 6.3%, then the official impôt brut bands are applied before subtracting the Réduction d'Impôt pour Charges de Famille (RICF).

Social security is managed by the Caisse Nationale de Prévoyance Sociale (CNPS). Employees contribute 6.3% of gross salary for retirement, and that amount is deducted before the ITS bands are applied. Employer-side social costs are not a single flat statutory rate because the accident-at-work component varies by sector from 2% to 5%.

The official monthly impôt brut bands start with the first XOF 75,000 exempt and then rise through 16%, 21%, 24%, 28% and 32%. The final ITS payable can be reduced materially by the RICF schedule, which depends on the taxpayer's number of family parts.

Côte d'Ivoire uses the XOF (West African CFA franc), fixed to the euro at 655.957. This calculator shows a baseline employer social-cost estimate using 7.7% retirement, 5% family benefits, 0.75% maternity and a default 2% accident-at-work rate. Verify specialized employer classifications directly with dgi.gouv.ci and cnps.ci.

Côte d'Ivoire ITS Bands 2025/26 (Monthly)

Monthly Taxable Income (XOF) Tax Rate
0 – 75,0000%
75,001 – 240,00016%
240,001 – 800,00021%
800,001 – 2,400,00024%
2,400,001 – 8,000,00028%
Above 8,000,00032%

CNPS employee retirement: 6.3% of gross and deductible before ITS. RICF is applied by family parts. Employer cost shown on this page is a baseline estimate using the default 2% accident-at-work rate.

Côte d'Ivoire Tax FAQ

Common PAYE Questions

What are the Côte d'Ivoire ITS bands for 2025?

The monthly impôt brut bands are 0% on XOF 0–75,000, 16% on XOF 75,001–240,000, 21% on XOF 240,001–800,000, 24% on XOF 800,001–2,400,000, 28% on XOF 2,400,001–8,000,000 and 32% above XOF 8,000,000. The final ITS payable is the impôt brut minus the RICF family reduction.

Is CNPS contribution deductible from taxable income?

Yes. The employee CNPS retirement contribution of 6.3% is deducted from gross salary before the ITS bands are applied. The calculator then applies the official RICF family reduction based on the number of family parts selected.

What is CNPS in Côte d'Ivoire?

The Caisse Nationale de Prévoyance Sociale (CNPS) is the statutory social-security scheme. On the employee side, retirement CNPS is 6.3% of gross salary. Employer-side social costs vary because the accident-at-work rate depends on sector risk.

When must employers remit payroll deductions?

Employers must withhold payroll tax and employee CNPS on an ongoing basis. Remittance practice depends on the employer's filing obligations, so you should confirm your exact schedule directly with DGI and CNPS Côte d'Ivoire.

How is PAYE calculated in Côte d'Ivoire?

Côte d'Ivoire uses a monthly computation. First, employee CNPS at 6.3% is deducted from gross salary. Next, the impôt brut is computed using the official ITS bands, and finally the RICF family reduction is deducted. Take-home pay equals gross minus CNPS minus the resulting ITS.

What is the tax-free threshold in Côte d'Ivoire?

The first XOF 75,000 of monthly taxable income is taxed at 0% before the RICF family reduction is applied. Depending on family parts, the final ITS can be reduced further or eliminated at lower income levels.

What is the employer cost estimate in Côte d'Ivoire?

This page shows a baseline employer social-cost estimate using 7.7% retirement, 5% family benefits, 0.75% maternity and a default 2% accident-at-work rate. Some sectors pay a higher accident-at-work rate, so actual employer cost can be higher than the baseline shown.

Is the AfroTools Côte d'Ivoire PAYE calculator free?

Yes. The AfroTools Côte d'Ivoire PAYE calculator is free to use and includes real-time ITS estimation, CNPS deductions, RICF family reduction, employer-cost guidance, charts, AI analysis, and PDF summaries.