Key takeaways
- Individuals resident in Côte d'Ivoire are subject to Ivorian income taxes; residence is generally based on having your home or principal place of stay in the country, your main professional activity there, or your centre of economic interests there.
- Since Ordinance No. 2023-718, salaries are taxed under a single tax on salaries and wages with a monthly progressive scale from 0% (up to XOF 75,000) to 32% (above XOF 8 million), replacing the former IS, CN and IGR.
- Foreigners need a residence card (carte de résident) and, for employment, an approved work contract; companies and the self-employed register with the Direction Générale des Impôts (DGI) for a tax account number.
Last reviewed: October 2026
Côte d'Ivoire is West Africa's fastest-growing French-speaking economy and Abidjan a regional hub. Its 2023 reform simplified salary taxation. This guide explains residence, the new salary tax and how to settle in 2026.
Côte d'Ivoire tax residency – key figures (2026)
| Item | Rule |
|---|---|
| Residence criteria | Home/principal stay; main professional activity; centre of economic interests |
| Salary tax (monthly scale) | 0% to XOF 75,000; 16% to 240,000; 21% to 800,000; 24% to 2.4m; 28% to 8m; 32% above |
| Reform | Ordinance 2023-718 replaced IS, CN and IGR |
| Family reductions | Tax reductions for family responsibilities |
| Residence permit | Carte de résident for foreigners (ECOWAS citizens have simplified rules) |
| Tax ID | Compte contribuable (DGI) |
Who is a resident?
Ivorian law follows a French-inspired approach: you are resident if your household or principal place of stay is in Côte d'Ivoire, you carry on your main professional activity there, or your centre of economic interests is there. Residents are taxed on income from Ivorian sources and, in principle, foreign income; non-residents only on Ivorian-source income. France–Côte d'Ivoire and other treaties settle dual residence.
How salaries are taxed
The tax on salaries and wages is calculated monthly on salary using the progressive scale (0%, 16%, 21%, 24%, 28%, 32%), with a simplified formula, e.g. for a monthly taxable salary between XOF 800,001 and 2,400,000: tax = salary × 24% − 48,000. Family-responsibility reductions then apply.
Example: An expatriate manager in Abidjan with a taxable monthly salary of XOF 3,000,000 pays 3,000,000 × 28% − 144,000 = XOF 696,000 before family reductions (≈ 23% effective).
Settling in Côte d'Ivoire
- Visa and residence card: obtain an entry visa and then a carte de résident (work contract approved by the employment agency for employees).
- Tax registration: employers withhold salary tax; self-employed and companies register with the DGI (compte contribuable).
- Social security (CNPS) contributions on salaries.
Frequently asked questions
How are salaries taxed in Côte d'Ivoire?
Through the tax on salaries and wages, a monthly progressive scale from 0% (up to XOF 75,000) to 32% (above XOF 8 million), introduced by Ordinance 2023-718.
Who is a tax resident in Côte d'Ivoire?
Generally those whose home or principal stay, main professional activity or centre of economic interests is in Côte d'Ivoire. Treaties settle dual residence.
Do foreigners need a residence card in Côte d'Ivoire?
Yes, foreigners staying long term need a residence card; ECOWAS nationals benefit from simplified rules.
Related guides
Sources
- PwC Worldwide Tax Summaries – Côte d'Ivoire: Taxes on personal income
- Ordinance No. 2023-718; Direction Générale des Impôts (dgi.gouv.ci)
This guide is general information, not personalised tax advice.
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