Calculateur ITS Cote d'Ivoire 2026

DGI progressive tax (0%–25%), CNPS social security (6.3% employee + 15.75% employer). Monthly computation per DGI bands.

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

Last verified: January 2025 · Source: DGI (dgi.gouv.ci) · Côte d'Ivoire Tax Code

Also see: Côte d’Ivoire VAT Calculator

2025 Key Facts: DGI bands (monthly): XOF 0–300,000 at 0%; XOF 300,001–600,000 at 10%; XOF 600,001–900,000 at 15%; XOF 900,001–1,500,000 at 20%; above XOF 1,500,000 at 25%. CNPS employee 6.3%, tax-deductible. Employer 15.75%.

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

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.

Monthly Take-Home Pay
XOF 0
After DGI & all deductions
Effective Tax Rate 0%
Côte d'Ivoire Tax FAQ

Common PAYE Questions

What are the Côte d'Ivoire DGI tax bands for 2025?

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).

Is CNPS contribution deductible from DGI taxable income?

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.

What is CNPS in Côte d'Ivoire?

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.

When must employers remit DGI to tax authorities?

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.

How is PAYE calculated in Côte d'Ivoire?

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.

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

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.

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

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.

Is the AfroTools Côte d'Ivoire PAYE calculator free?

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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