DGI progressive tax (0%–25%), CNPS social security (6.3% employee + 15.75% employer). Monthly computation per DGI bands.
CNPS employee contribution (6.3%) is fully deductible from taxable income before DGI is calculated. This reduces your taxable income and therefore your DGI tax. Employer CNPS (15.75%) is a separate employer cost.
Five monthly bands: 0% on first XOF 300,000; 10% on XOF 300,001–600,000; 15% on XOF 600,001–900,000; 20% on XOF 900,001–1,500,000; 25% above XOF 1,500,000. These bands are applied monthly against taxable income (after CNPS deduction).
Yes — the employee CNPS contribution (6.3%) is fully deductible from gross pay before calculating DGI tax. This reduces your taxable income and therefore your DGI tax. The employer's CNPS contribution (15.75%) is a separate employer cost.
The Caisse Nationale de Prévoyance Sociale (CNPS) is the mandatory social security scheme covering pensions, health insurance, and disability benefits. Employee contribution is 6.3% of gross salary and is fully tax-deductible.
DGI taxes must be filed and paid monthly to the DGI, typically by the 15th of the following month. CNPS contributions are also typically remitted monthly. Check with DGI (dgi.gouv.ci) for your specific filing schedule.
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