Calculateur ITS Cote d'Ivoire 2026

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.

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.

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.

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.

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.

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.

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.

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.