Côte d’Ivoire Tax Tables 2024 - Tax Rates and Thresholds in Côte d’Ivoire
This page contains the tax table information used for the calculation of tax and payroll deductions in Côte d’Ivoire in 2024. These tax tables are used for the tax and payroll calculators published on iCalculator™ CI, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Côte d’Ivoire or would like to add to or suggest amendments to the information herein then please contact us.
2024 Tax Tables [Quick Links]
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Côte d’Ivoire Personal Income Tax Tables in 2024
The Income tax rates and personal allowances in Côte d’Ivoire are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Côte d’Ivoire Tax Calculator 2024.
Côte d’Ivoire Residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from ₣ 0.000.00 | to | ₣ 300,000.00 |
| 10% | Income from ₣ 300,000.01 | to | ₣ 547,000.00 |
| 15% | Income from ₣ 547,000.01 | to | ₣ 979,000.00 |
| 20% | Income from ₣ 979,000.01 | to | ₣ 1,519,000.00 |
| 25% | Income from ₣ 1,519,000.01 | to | ₣ 2,644,000.00 |
| 35% | Income from ₣ 2,644,000.01 | to | ₣ 4,669,000.00 |
| 45% | Income from ₣ 4,669,000.01 | to | ₣ 10,106,000.00 |
| 60% | Income from ₣ 10,106,000.01 | | and above |
Côte d’Ivoire Non-residents Income Tax Tables in 2024
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from ₣ 0.000.00 | to | ₣ 300,000.00 |
| 10% | Income from ₣ 300,000.01 | to | ₣ 547,000.00 |
| 15% | Income from ₣ 547,000.01 | to | ₣ 979,000.00 |
| 20% | Income from ₣ 979,000.01 | to | ₣ 1,519,000.00 |
| 25% | Income from ₣ 1,519,000.01 | to | ₣ 2,644,000.00 |
| 35% | Income from ₣ 2,644,000.01 | to | ₣ 4,669,000.00 |
| 45% | Income from ₣ 4,669,000.01 | to | ₣ 10,106,000.00 |
| 60% | Income from ₣ 10,106,000.01 | | and above |
Côte d’Ivoire Social Security and Payroll Deduction Rates in 2024
In Côte d'Ivoire, the social security and payroll deduction system comprises mandatory contributions by both employees and employers. These contributions fund various social security programs designed to provide benefits and support to workers and their families.
Côte d’Ivoire Social Security in 2024: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| Pension/Retirement Contribution | 6.3% | 7.7% | 14% |
| Family allowance | 0% | 5.75% | 5.75% |
| Work injury and disability | 0% | 5% | 5% |
Côte d’Ivoire Social Security and Payroll Deduction in 2024: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Pension/Retirement Contribution | n/a | ₣ 2,700,000.00 | n/a | ₣ 2,700,000.00 |
| Family allowance | n/a | n/a | n/a | ₣ 70,000.00 |
| Work injury and disability | n/a | n/a | n/a | ₣ 70,000.00 |
Pension Contributions
One of the primary components of social security in Côte d'Ivoire is the pension fund. Contributions to this fund are used to provide retirement benefits to employees, ensuring financial support for them in their post-working years.
Health Insurance Contributions
Health insurance contributions are essential to the social security system. These contributions fund the healthcare system, providing medical coverage and services to employees and their dependents.
Family Benefits
Family benefits are financed through social security contributions. This program supports employees with families, covering expenses related to childcare, education, and family health.
Employment Injury Insurance
Employment injury insurance is another significant element. This insurance provides coverage for employees who suffer work-related injuries or illnesses, covering medical costs and offering financial support during recovery periods.
The social security system in Côte d'Ivoire, funded through these payroll deductions, plays a crucial role in supporting the workforce, enhancing the welfare of employees and their families, and contributing to the overall economic stability of the country.
Historic Tax Tables supported for Côte d’Ivoire
The following tax tables are supported by iCalculator™ CI as part of the suite of free tax tools we provide for Côte d’Ivoire.