DGI progressive tax (0%–25%), CNPS social security (6.3% employee + 15.75% employer). Monthly computation per DGI bands.
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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.
Côte d'Ivoire uses a monthly computation. First, the employee's 6.3% CNPS contribution is deducted from gross salary. The resulting taxable income is then run through the five progressive DGI bands (0%–25%) applied monthly. Take-home pay equals gross minus CNPS minus DGI tax.
The first XOF 300,000 of monthly taxable income (after CNPS deduction) is taxed at 0%. This means employees earning below approximately XOF 320,170 gross per month (XOF 300,000 / 0.937) effectively pay no income tax — only the CNPS contribution.
Employers pay the gross salary plus a 15.75% CNPS contribution. For example, on a monthly salary of XOF 1,000,000, the employer CNPS is XOF 157,500, making the total employer cost XOF 1,157,500 per month. Employers must also withhold and remit employee CNPS and DGI tax.
Yes — the AfroTools Côte d'Ivoire PAYE calculator is completely free with no account required. It includes real-time DGI tax computation, CNPS deductions, employer cost breakdown, interactive charts, AI tax analysis, and downloadable PDF summaries.
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