République de Côte d'Ivoire — IR, TVA, IPS-CGRAE, Droits d'Accise 2026
💰 IR Calculator (Impôt sur le Revenu Salarial)
Calculate annual employment income tax under Côte d'Ivoire's progressive IR scale (Code Général des Impôts, Livre II). Top marginal rate: 28%. Tax-free threshold: 432,000 FCFA/year. All amounts in FCFA (XOF).
FCFA
FCFA
📌 Deductions & Reliefs:
IPS-CGRAE employee contributions (3.96%) are tax-deductible. A standard 20% deduction for professional expenses is applied (capped at 1,800,000 FCFA/year). Additional deductions include mortgage interest on primary residence and dependant allowances (150,000 FCFA per child, max 4 children). The tax-free threshold of 432,000 FCFA/year (36,000 FCFA/month) means no IR on income below this level. Tax year: 1 Jan – 31 Dec.
📊 DGI Barème IR 2026
Progressive employment income tax scale for individuals resident in Côte d'Ivoire, per the Code Général des Impôts (CGI) as administered by the Direction Générale des Impôts (DGI).
Lower Limit (FCFA)
Upper Limit (FCFA)
Fixed (FCFA)
Rate %
0
432,000
0
0%
432,001
1,080,000
0
5%
1,080,001
2,160,000
32,400
10%
2,160,001
3,240,000
140,400
15%
3,240,001
5,400,000
302,400
20%
5,400,001
10,800,000
734,400
24%
10,800,001
Above
2,030,400
28%
📌 Formula:
Impôt = Montant Fixe + Taux × (Revenu Imposable − Limite Inférieure). The first 432,000 FCFA of annual income is exempt from tax.
🏢 IPS-CGRAE Contribution Rates
Item
Employee
Employer
IPS-CGRAE Pension
3.96%
12.36%
AT/MP (Work Injury)
—
2.5%
FPPE (Employment Training)
—
1.6%
Logement (Housing)
—
2.2%
Total
3.96%
18.66%
📌 Note:
IPS-CGRAE (Institution de Prévoyance Sociale – Caisse Générale de Retraite des Agents de l'État) manages retirement pensions, survivor benefits, and work injury compensation. Both employee and employer contributions are tax-deductible for IR purposes.
🧾 TVA Calculator (Taxe sur la Valeur Ajoutée)
Standard rate: 18% (CGI, Livre IV). Reduced rate: 9% for specific goods. Zero-rated: exports, certain basic foodstuffs. Exempt: financial services, medical services, education, residential rent, public transport.
FCFA
📌 TVA in Côte d'Ivoire:
TVA is governed by the Code Général des Impôts (CGI, Livre IV). The standard rate of 18% applies to most goods and services. The reduced rate of 9% applies to certain essential goods, restaurant services, and entertainment. Zero-rated items include exported goods/services, unprocessed agricultural products, rice, yams, cassava, plantains, and certain basic foodstuffs. Exempt supplies include financial/insurance services, medical services, educational services, and residential rent.
👥 IPS-CGRAE Calculator (Social Security)
Calculate mandatory social security contributions under the IPS-CGRAE system. Covers retirement pensions, invalidity benefits, survivor benefits, work injury compensation, and housing fund.
FCFA
📌 IPS-CGRAE Benefits:
The IPS-CGRAE system provides: retirement pension (after minimum 15 years of contributions, at age 55), invalidity benefit, survivor's pension (widow/widower and dependent children), funeral grant, and work injury / occupational disease compensation. The employer also contributes to the FPPE (1.6% for vocational training) and Logement (2.2% for housing). Both employee (3.96%) and employer contributions are tax-deductible for IR purposes.
🍺 Droits d'Accise Calculator (Excise Duty)
Côte d'Ivoire excise duties under the CGI (Livre III). Levied on alcoholic beverages, tobacco, petroleum products, motor vehicles, and sugar-sweetened beverages.
FCFA
FCFA
%
📌 Droits d'Accise in Côte d'Ivoire:
Excise duties are governed by the CGI (Livre III) and administered by the DGI. Motor vehicle excise rates vary by engine capacity (10–40% of CIF value). Tobacco products attract both specific (per stick) and ad valorem (55%) excise. Petroleum products are subject to specific taxes plus additional levies. Sugar-sweetened beverages attract 10% ad valorem excise. TVA at 18% is applied on top of the excise-inclusive price.