Côte d'Ivoire income tax rates
Statutory personal income tax scale (Impôt sur le revenu) — income bands and marginal rates for resident individuals, from the tax authority / Code Général des Impôts.
| Current value | 6 entries — see the API for the full schedule |
|---|---|
| In force from | 2024-01-01 |
| Official source | DGI Côte d'Ivoire — Ordonnance n°2023-719 du 13 septembre 2023 (réforme des impôts sur les traitements et salaires), Note DGI n°00026/MFB/DGI/DLCD du 03 janvier 2024; barème du Code Général des Impôts |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Currency XOF (FCFA). IMPORTANT PERIODICITY: unlike Morocco and Senegal (annual barèmes), Côte d'Ivoire's statutory salary barème is defined on MONTHLY income — the bands above are FCFA per month. The 2024 REFORM (Ordonnance n°2023-719, in force 1 January 2024) replaced the old cédulaire system — it merged the three former levies (impôt sur les salaires, contribution nationale, and IGR/salaires) into a SINGLE progressive scale, and abolished the former 20% standard abatement and the old quotient familial. In its place is a réduction d'impôt pour charges de famille (RICF) based on nombre de parts (about 5,500 FCFA per half-part, capped at 5 parts / ~44,000 FCFA/month), applied to the computed tax — this parts/deduction mechanism is NOT modelled in the bands above. Bands/rates unchanged for 2025 and 2026. Residents only. Value cross-checked across multiple Ivorian payroll/tax sources against the DGI reform doctrine; the DGI note is the primary reference.
Get it programmatically
curl https://afriref.dev/v1/ci/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/ci/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/ci/income-taxOther Côte d'Ivoire series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate