Ivory Coast Income Tax

Côte d'Ivoire (Ivory Coast) Income Tax -- Skill v0.1

Tier 2 — research-verified, NOT yet professionally verified. All figures are sourced inline to primary law (Ordonnance n°2023-719; Loi de Finances 2025), the Direction Générale des Impôts (DGI), CNPS, and Big-4 commentary (PwC Worldwide Tax Summaries; Deloitte). Items with weak provenance are flagged [RESEARCH GAP — reviewer to confirm]. A warranted Ivorian tax practitioner (expert-comptable / conseil fiscal) must sign off before filing.

Section 1 -- Quick Reference

Quick Reference

Field	Value
Country	Republic of Côte d'Ivoire (Ivory Coast)
Tax	Personal income tax — ITS (Impôt sur les Traitements, Salaires, pensions et rentes viagères) on employment; BIC/BNC on business income
Currency	West African CFA franc — XOF / FCFA only
Tax year	Calendar year (1 January -- 31 December)
Primary legislation	Code Général des Impôts (CGI); Ordonnance n°2023-719 du 13 sept. 2023, Art. 119 bis (merged ITS scale, effective 1 Jan 2024); Loi de Finances 2025 (n°2024-1109 du 18 déc. 2024) — no change to the salary scale (Deloitte)
Tax authority	Direction Générale des Impôts (DGI) — dgi.gouv.ci
Social security	Caisse Nationale de Prévoyance Sociale (CNPS)
Filing portal	DGI e-services (e-impots / SIGICI)
Salary tax collection	PAYE — withheld and remitted monthly by the employer
Annual business-profit deadline	30 May (standard) / 30 June (companies subject to statutory audit) (PwC, tax administration)
Validated by	Pending — requires sign-off by a warranted Ivorian tax practitioner
Validation date	Pending
Skill version	0.1

Côte d'Ivoire DOES have a personal income tax. Residents are taxed on worldwide income (PwC, taxes on personal income).

CRITICAL — which scale is current

A 2023/2024 reform (Ordonnance n°2023-719, effective 1 Jan 2024) merged the three former salary levies — IS/ITS, Contribution Nationale (CN), and Impôt Général sur le Revenu (IGR) — into a single monthly progressive tax on salaries ("ITS"). Many calculator/SEO sites still publish the pre-2024 (abolished) barème (0/10/15/20/25/35/60% plus separate 1.5% IGR + 1.5% CN). Do NOT use the old scale. The scale below is confirmed against the Ordonnance legal text (loidici.biz) and PwC, which agree exactly; Deloitte confirms LF 2025 left it unchanged.

ITS — Current Monthly Progressive Scale (per Art. 119 bis)

Applied monthly, per taxpayer (spouses taxed separately).

ITS Monthly Progressive Scale (Source: PwC Worldwide Tax Summaries (Ivory Coast, taxes on personal income); Ordonnance n°2023-719, Art. 119 bis (loidici.biz).)

Monthly taxable income (FCFA)	Rate	Cumulative tax at top of band (FCFA)
0 -- 75,000	0%	0
75,001 -- 240,000	16%	26,400
240,001 -- 800,000	21%	144,000
800,001 -- 2,400,000	24%	528,000
2,400,001 -- 8,000,000	28%	2,096,000
Above 8,000,000	32%	—

Cumulative-tax check (recomputed):

• 75,000 → 0
• 240,000 → 0 + (240,000−75,000)×16% = 165,000×0.16 = 26,400 ✓
• 800,000 → 26,400 + (800,000−240,000)×21% = 560,000×0.21 = 117,600 → 144,000 ✓
• 2,400,000 → 144,000 + (2,400,000−800,000)×24% = 1,600,000×0.24 = 384,000 → 528,000 ✓
• 8,000,000 → 528,000 + (8,000,000−2,400,000)×28% = 5,600,000×0.28 = 1,568,000 → 2,096,000 ✓

RICF — Family-Responsibility Reduction (replaces old quotient familial)

A flat monthly reduction of the computed gross ITS, by number of "parts" (shares), capped at 5 parts.

RICF reduction by parts (Source: PwC (deductions); loidici.biz (reform note).)

Parts	Monthly reduction (FCFA)
1.0	0
2.0	11,000
3.0	22,000
4.0	33,000
5.0 (max)	44,000

Shares (parts) allocation:

Shares (parts) allocation (Source: PwC (deductions); loidici.biz.)

Situation	Parts
Single / divorced / widowed, no children	1.0
Married, no children	2.0
Single / divorced, 1 child	2.0
Married / widowed, 1 child	2.5
Each additional dependent child	+0.5
Minor/infirm adult dependent	+1.0
Maximum	5.0

• Over-70 retirees additional reduction — 75% reduction of the tax computed after the RICF; exempt pension portion raised from 200,000 to 320,000 FCFA (loidici.biz; PwC)

Conservative Defaults

Conservative Defaults

Ambiguity	Default
Unknown number of parts / family situation	Use 1.0 part (zero RICF reduction) — never inflate parts without proof
Unknown resident vs non-resident	STOP — do not compute (see Refusal R-CI-3)
Unknown local vs expatriate (employer payroll tax)	Treat as local (2.8%) and flag for reviewer
Unknown business regime	Classify by turnover; if turnover unknown, STOP
Unknown whether allowance is taxable	Treat as taxable (reform removed most abatements)
Unknown benefit-in-kind value	Flag for reviewer (use DGI scheduled deemed values)
Unknown CNPS ceiling applicability	Apply the relevant ceiling; never exceed it

Section 2 -- Required Inputs and Refusal Catalogue

Required Inputs

Minimum viable (employee) — full-year payslips (bulletins de paie) or a bank statement showing net salary, plus family situation (parts) and local/expat status.

Minimum viable (self-employed/business) — bank statement for the full tax year (CSV/PDF/text) and annual turnover (chiffre d'affaires TTC), which determines the regime.

Recommended — employer's monthly ITS returns (état 301 / déclaration), CNPS statements, invoices, prior-year DGI assessment, CGA membership status (halves several rates).

Ideal — complete income/expenditure account, asset register, benefit-in-kind schedule (housing/water/electricity/A-C), withholding certificates (BNC).

Refusal if minimum is missing — SOFT WARN. No bank statement or payslips at all = hard stop. Bank statement only, no invoices = proceed with reviewer warning: "Produced from bank statement alone — reviewer must verify all deductions are supported and the wholly-and-exclusively / professional-purpose test is met."

Refusal Catalogue

• R-CI-1 — Family situation (parts) unknown. "The RICF reduction depends on the number of parts. Compute provisionally at 1.0 part (no reduction) and flag, or obtain the family situation before finalising."
• R-CI-2 — Companies / partnerships. "This skill covers individuals (employees, sole proprietors, liberal professions). Sociétés (SA, SARL, SAS) file corporate IS returns. Escalate to an expert-comptable."
• R-CI-3 — Non-resident / expatriate complex cases. "Non-resident taxation, treaty relief, and split-year residence have distinct rules. Out of scope. Escalate."
• R-CI-4 — Capital gains on property/shares. "Building-sale gains (17%) and certain share-sale gains need specialised analysis. Escalate."
• R-CI-5 — Arrears / DGI enforcement (mise en demeure, taxation d'office). "Penalties escalate to a 100% surcharge plus interest. Do not advise — escalate to an expert-comptable immediately."
• R-CI-6 — VAT (TVA) return requested. "This skill covers income tax only. TVA standard rate is 18% (PwC) — use a dedicated VAT skill."

Section 3 -- Transaction Pattern Library

Deterministic pre-classifier. Match by case-insensitive substring on the counterparty/description as it appears in the FCFA bank statement. If multiple match, use the most specific. If none match, fall through to Tier 1 rules (Section 5).

3.1 Income Patterns (Credits)

Income Patterns (Credits)

Pattern	Treatment	Notes
SALAIRE, PAIE, REMUNERATION, [employer name] VIREMENT	Employment income (ITS, PAYE)	Already net if PAYE withheld; reconcile to gross
HONORAIRES, PRESTATION, FACTURE, CONSULTING	Business income (BNC/BIC)	Professional fees — self-employed
VIREMENT CLIENT, REGLEMENT FACTURE	Business income	If TVA-registered, extract net of 18% TVA
STRIPE, PAYPAL, WISE, FLUTTERWAVE, PAYSTACK PAYOUT	Business income	Platform payout — match to invoices
WAVE, ORANGE MONEY, MTN MOMO, MOOV MONEY (received)	Business income (if business)	Mobile-money inflow — confirm business vs personal
LOYER RECU, LOCATION	Rental income	Not business income — separate schedule
INTERETS, INTERET CREDITEUR	Investment income	Interest
DIVIDENDES	Investment income	Dividend
REMBOURSEMENT DGI, RISTOURNE IMPOT	EXCLUDE	Tax refund — not income
SUBVENTION (capital)	EXCLUDE unless revenue grant	Capital grants exclude; revenue grants = income

3.2 Expense Patterns (Debits) -- Deductible business expenses (réel regimes)

Deductible business expenses

Pattern	Category	Treatment	Notes
LOYER BUREAU, LOCATION LOCAL	Office rent	Deductible	Dedicated business premises
ASSURANCE PRO, RC PRO	Professional insurance	Deductible
EXPERT-COMPTABLE, COMPTABLE, AUDIT, CGA	Accountancy fees	Deductible	CGA membership also halves certain regime rates
AVOCAT, NOTAIRE, JURIDIQUE (business)	Legal fees	Deductible	Business-related only
FOURNITURES BUREAU, PAPETERIE	Office supplies	Deductible
PUBLICITE, MARKETING, GOOGLE ADS, META ADS	Marketing	Deductible
FORMATION, SEMINAIRE	Training	Deductible	Relating to current activity
FRAIS BANCAIRES, COMMISSION BANCAIRE	Bank charges	Deductible	Business account
HEBERGEMENT WEB, NOM DE DOMAINE, AWS, OVH	IT infrastructure	Deductible

3.3 Expense Patterns (Debits) -- Software / SaaS

Software / SaaS expenses

Pattern	Category	Treatment	Notes
MICROSOFT 365, GOOGLE WORKSPACE	Software subscription	Deductible	Recurring = operating expense
ADOBE, CANVA, ZOOM, SLACK, NOTION	Software subscription	Deductible
ANTHROPIC, OPENAI, GITHUB	Software subscription	Deductible

3.4 Expense Patterns (Debits) -- Utilities (may need apportionment)

Utilities

Pattern	Category	Tier	Notes
CIE (Compagnie Ivoirienne d'Électricité)	Electricity	T2 if home office	100% if dedicated premises; apportion if home
SODECI	Water	T2 if home office	Apportion if mixed
ORANGE CI, MTN CI, MOOV AFRICA	Telecoms / internet	T2	Business-use portion only; default 0% if mixed

3.5 Expense Patterns (Debits) -- Travel & vehicle

Travel & vehicle

Pattern	Category	Treatment	Notes
AIR COTE D'IVOIRE, ASKY, AIR FRANCE	Flights	Deductible if business travel	Wholly business purpose
HOTEL, BOOKING.COM	Accommodation	Deductible if business
YANGO, UBER, TAXI, WORO-WORO, GBAKA	Local transport	Deductible if business
TOTAL, SHELL, PETROCI, CARBURANT	Vehicle fuel	T2 — business % only	Requires log

3.6 Expense Patterns (Debits) -- NOT deductible

Not deductible

Pattern	Category	Treatment	Notes
RESTAURANT, MAQUIS, DEJEUNER CLIENT	Entertainment / meals	Not deductible	Personal/representation
SUPERMARCHE, PROSUMA, CARREFOUR, CASH CENTER	Personal / groceries	Not deductible	Private living costs
AMENDE, PENALITE, CONTRAVENTION	Fines/penalties	Not deductible	Public policy
IMPOT, DGI PAIEMENT, ITS, TVA	Tax payments	Not deductible	Tax cannot reduce income
PRELEVEMENT PERSONNEL, RETRAIT GAB (personal)	Drawings	Not deductible	Not an expense

3.7 Exclusions (neither income nor expense)

Exclusions

Pattern	Treatment	Notes
VIREMENT INTERNE, ENTRE MES COMPTES	EXCLUDE	Own-account transfer
REMBOURSEMENT PRET, PRINCIPAL CREDIT	EXCLUDE	Loan principal movement
CNPS, COTISATION SOCIALE	CNPS deduction line	Employee CNPS reduces taxable base via payroll — not a business expense line
TVA PAIEMENT, DGI TVA	EXCLUDE	VAT liability payment

3.8 Ivorian Banks & Mobile Money -- Statement Format Reference

Bank/mobile money formats

Provider	Common patterns	Notes
SGBCI / Société Générale CI	VIREMENT, PRELEVEMENT, COMMISSION	PDF/CSV; description holds counterparty
Ecobank CI	TRANSFER, FRAIS, CARTE	PDF/CSV
NSIA Banque / BICICI	VIREMENT, AGIOS	PDF
Orange Money / MTN MoMo / Moov Money / Wave	DEPOT, RETRAIT, TRANSFERT, PAIEMENT MARCHAND	Mobile-money; confirm business vs personal

Section 4 -- Worked Examples

All amounts in FCFA (XOF). ITS scale and RICF per Section 1.

Example 1 -- Mid-range salaried employee, single (1 part)

Input line: 30/04/2025 ; SGBCI VIREMENT ; EMPLOYEUR SARL TECHCI ; SALAIRE AVRIL ; +280 825 ; XOF

Reasoning. Monthly taxable salary 350,000 (gross taxable; the credit shown is net after PAYE+CNPS — reconcile to gross of 350,000).

• ITS gross = 26,400 + (350,000 − 240,000) × 21% = 26,400 + 110,000 × 0.21 = 26,400 + 23,100 = 49,500
• RICF, 1 part = 0 → net ITS = 49,500
• CNPS pension employee 6.3% × 350,000 = 22,050 (below 3,375,000 ceiling)
• Net pay = 350,000 − 49,500 − 22,050 = 278,450

Classification: ITS withheld 49,500; CNPS employee 22,050; net pay 278,450.

(The bank credit 280,825 differs from 278,450 only if employer also reimburses a non-taxable allowance — flag if material.)

Example 2 -- Same salary, married with 2 children (3.0 parts)

Input: Monthly taxable salary 350,000; married, 2 dependent children → parts = 2.0 (married, 1 child = 2.5) + 0.5 (2nd child) = 3.0 parts.

• ITS gross = 49,500 (as Example 1)
• RICF, 3 parts = 22,000 → net ITS = 49,500 − 22,000 = 27,500
• CNPS employee 6.3% × 350,000 = 22,050
• Net pay = 350,000 − 27,500 − 22,050 = 300,450

Classification: ITS 27,500; CNPS 22,050; net pay 300,450.

Example 3 -- Higher earner, married no children (2.0 parts)

Input: Monthly taxable salary 1,000,000; married, no children → 2.0 parts.

• ITS gross = 144,000 + (1,000,000 − 800,000) × 24% = 144,000 + 200,000 × 0.24 = 144,000 + 48,000 = 192,000
• RICF, 2 parts = 11,000 → net ITS = 181,000
• CNPS pension employee 6.3% × 1,000,000 = 63,000 (below 3,375,000 ceiling)
• Net pay = 1,000,000 − 181,000 − 63,000 = 756,000

Classification: ITS 181,000; CNPS 63,000; net pay 756,000.

Example 4 -- Employer payroll tax (taxe sur salaires), expatriate

Input: Employer employs one expatriate on monthly taxable remuneration 1,000,000.

• Expatriate employer payroll tax = 12% × 1,000,000 = 120,000 (PwC; former 20% abatement removed)
• (Local employee equivalent would be 2.8% × 1,000,000 = 28,000)

Classification: Employer-borne taxe sur salaires = 120,000 (expat) — this is an employer cost, NOT withheld from the employee.

Example 5 -- Self-employed consultant, BNC, resident withholding

Input line: 15/06/2025 ; ECOBANK VIREMENT ; CLIENT BTP CI ; HONORAIRES FACTURE 2025-014 ; +925 000 ; XOF

Reasoning. Registered resident liberal professional (BNC). The payer withholds 7.5% WHT at source on the gross fee (PwC / arcop.ci). If the gross invoice was 1,000,000, then WHT = 75,000 and the net received = 925,000. The BNC profit is taxed under the réel regime at the BIC/standard rate of 25% on net profit; the 7.5% is a creditable advance, not final, for residents.

Classification: Gross fee 1,000,000; WHT credit 75,000; net received 925,000. Annual BNC profit taxed at 25% with WHT credited.

Example 6 -- Régime de l'entreprenant, Taxe d'État (TEE)

Input: Service provider, annual turnover 30,000,000 FCFA TTC, NOT a CGA member.

• Falls in entreprenant TEE band (5,000,001–50,000,000). Services rate = 5% (commerce/retail would be 4%).
• Annual TEE = 5% × 30,000,000 = 1,500,000
• Paid monthly at 1/12 = 125,000/month, due by the 10th (blog.ivoire-juriste.com; ccesp.ci)
• If a CGA member: rate halved (50%) → 2.5% → annual 750,000 (125,000... i.e. 62,500/month)

Classification: TEE 1,500,000/year (125,000/month); 750,000/year if CGA member.

Section 5 -- Tier 1 Rules (When Data Is Clear)

5.1 ITS taxable base

• ITS taxable base composition — Includes all cash remuneration — base salary, living/housing allowances, bonuses, and employer-paid social contributions. The 2024 reform eliminated the former 20% abatement / standard employment-expense deduction. Benefits in kind (housing, electricity, water, A/C) are taxed at DGI deemed scheduled values. (PwC, deductions & other taxes; PwC, income determination)

Some non-taxable thresholds (PwC, income determination)

Item	Exempt up to
Food allowance	30,000 FCFA/month
Business-expense allowance	10% of taxable cash income
Non-mandatory social contributions	≤10% of gross income and ≤3,800,000 FCFA/year

5.2 ITS computation order

• ITS computation order — 1. Determine monthly taxable income (Section 5.1). 2. Apply the progressive scale (Section 1) → gross ITS. 3. Subtract the RICF reduction for the number of parts (max 5). 4. If retiree over 70: apply the further 75% reduction (Section 1). 5. Result = monthly ITS withheld by employer (PAYE).

5.3 Employer payroll tax (taxe sur salaires, employer-borne)

Employer payroll tax rates (Source: PwC (corporate & individual, other taxes).)

Workforce	Rate on total taxable remuneration
Local employees	2.8%
Expatriate employees	12%

• Former reduction eliminated / employer cost note — Former 20% reduction eliminated. This is an employer cost — not withheld from the employee. (PwC (corporate & individual, other taxes))

5.4 CNPS social security

CNPS contribution branches (Source: PwC (individual & corporate, other taxes).)

Branch	Employee	Employer	Combined	Monthly ceiling (FCFA)
Retirement / pension	6.3%	7.7%	14.0%	3,375,000
Family allowances (incl. maternity)	—	5.75%	5.75%	70,000
Work-injury (accidents du travail)	—	2% to 5% (by risk)	2%–5%	70,000

Arithmetic check: pension employee 6.3% + employer 7.7% = 14.0% combined ✓. Note the two ceilings: pension capped at 3,375,000/month; family-allowance and work-injury capped at 70,000/month.

5.5 Minimum wage (SMIG)

• SMIG — 75,000 FCFA/month FCFA/month (Décret n°2022-986, in force since 1 Jan 2023; no revaluation as of 2026 (guidedufonctionnaire.com; sikafinance.com))
• SMAG (agricultural minimum) — 39,960 FCFA/month FCFA/month (guidedufonctionnaire.com; sikafinance.com)
• SMIG equals 0% ITS band ceiling — SMIG equals the 0% ITS band ceiling, so minimum-wage earners pay no ITS.

5.6 Business income regimes (by annual turnover, CA TTC)

Business income regimes by turnover (Sources: blog.ivoire-juriste.com; ccesp.ci; ivoire-juriste.com.)

Regime	Turnover band (FCFA TTC)	Tax
Entreprenant — TCE (Taxe Communale)	< 5,000,000	<1.2M: fixed daily forfait set by the local authority. 1.2M–5M: 2.5% (commerce/retail) or 2% (services/crafts)
Entreprenant — TEE (Taxe d'État)	5,000,001 – 50,000,000	4% (commerce/retail), 5% (services); halved (50%) for CGA members. Paid monthly (1/12), due 10th
Microentreprises	50,000,001 – 200,000,000	7% of CA TTC; 5% for CGA members
Réel Simplifié (RSI)	option from ~100M; standard ≥200M up to 500M [RESEARCH GAP — reviewer to confirm exact RSI/RNI boundary in CGI]	BIC/BNC at standard rate
Réel Normal (RNI)	> 500,000,000	BIC/BNC at standard rate

The entreprenant ≤50M and microentreprise 50,000,001–200,000,000 bands are consistently reported; RSI/RNI exact boundaries vary between secondary sources — flagged as a research gap.

5.7 Profit-tax rates (réel regimes) and minimum tax

Profit-tax rates and minimum tax (Source: PwC (taxes on corporate income).)

Item	Rate
BIC / standard profit tax (general)	25%
Telecom / IT / communications	30%
BNC (liberal professions)	taxed at the BIC rate (25%) under the réel regimes
Minimum tax (IMF)	0.5% of turnover, floor 3,000,000, cap 35,000,000 FCFA

5.8 Withholding on BNC service payments

Withholding on BNC service payments (Source: arcop.ci; fideca.com.)

Payee	WHT rate	Final?
Registered resident	7.5% of gross	Creditable advance (not final)
Non-resident / no professional establishment in CI	20% of gross	Final (libératoire)

5.9 Other individual taxes

Other individual taxes

Tax	Rate
VAT (TVA), standard	18% (PwC, other taxes)
Capital gains — buildings sold by individuals	17% (PwC, other taxes)
Capital gains — generally (other)	Generally not taxable for individuals; certain share gains taxable (PwC)

Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)

6.1 Number of parts (RICF)

• Confirm marital status, number and ages of dependent children, and any infirm/adult dependents.
• Conservative default: 1.0 part (no reduction) until family situation documented.
• Flag: max 5.0 parts; over-70 retiree 75% second reduction.

6.2 Benefits in kind

• Housing, electricity, water, A/C valued at DGI scheduled deemed amounts, added to the ITS base.
• Conservative default: flag for reviewer to apply the correct deemed value. [RESEARCH GAP — DGI deemed BIK scale values not reproduced here; reviewer to source.]

6.3 Local vs expatriate (employer payroll tax)

• 2.8% (local) vs 12% (expat) materially changes employer cost.
• Conservative default: local (2.8%) and flag.

6.4 Business regime classification

• Driven by turnover TTC and CGA membership. CGA membership halves entreprenant TEE and microentreprise rates.
• Flag if turnover is near a band boundary or CGA status is unconfirmed.

6.5 Home-office / mixed-use utilities (réel regimes)

• CIE (electricity), SODECI (water), telecoms apportioned to business-use %.
• Conservative default: 0% until a documented, reasonable basis is provided.

6.6 Vehicle business use

• Fuel/insurance/maintenance apportioned to business %; requires a log.
• Conservative default: 0% until log provided.

6.7 BNC withholding credit vs final tax

• 7.5% resident WHT is creditable; 20% non-resident WHT is final. Confirm payee status.

Section 7 -- Excel Working Paper Template

CÔTE D'IVOIRE INCOME TAX -- WORKING PAPER (FCFA)
Tax Year: 2025
Client: ___________________________
Type: Employee (ITS) / Self-employed (BNC/BIC) / Entreprenant / Microentreprise
Family parts (RICF): ______   Local / Expatriate: ______   CGA member: Y / N

==== A. EMPLOYEE — MONTHLY ITS ====
  A1. Gross taxable salary (incl. taxable allowances, BIK)   ___________
  A2. ITS gross (progressive scale)                          ___________
  A3. Less RICF reduction (by parts)                         ___________
  A4. Less over-70 retiree reduction (75%, if applicable)    ___________
  A5. ITS withheld = A2 - A3 - A4                            ___________
  A6. CNPS employee pension (6.3%, ceiling 3,375,000)        ___________
  A7. NET PAY = A1 - A5 - A6                                 ___________

  Employer-borne (memo):
  A8. Taxe sur salaires (2.8% local / 12% expat)             ___________
  A9. CNPS employer pension 7.7%                             ___________
  A10. CNPS family allowance 5.75% (ceiling 70,000)          ___________
  A11. CNPS work-injury 2%-5% (ceiling 70,000)               ___________

==== B. SELF-EMPLOYED — BUSINESS INCOME ====
  B1. Annual turnover TTC                                    ___________
  B2. Regime (TCE/TEE/Micro/RSI/RNI)                         ___________
  B3a. Entreprenant/Micro turnover tax (rate x B1)           ___________
  B3b. OR réel net profit                                    ___________
  B3c. Profit tax @25% (or 30% telecom/IT)                   ___________
  B4. Minimum tax IMF (0.5% turnover; floor 3,000,000;
      cap 35,000,000) — pay the higher of B3c and B4         ___________
  B5. Less BNC WHT credit (7.5% resident, advance)           ___________
  B6. Tax due                                                ___________

REVIEWER FLAGS:
  [ ] Family parts confirmed (max 5)?
  [ ] Local vs expatriate confirmed?
  [ ] CGA membership confirmed?
  [ ] Benefits in kind valued per DGI scale?
  [ ] Correct business regime by turnover?
  [ ] CNPS ceilings applied (3,375,000 / 70,000)?
  [ ] BNC WHT credit vs final tax determined?
  [ ] Pre-2024 (abolished) salary scale NOT used?

Section 8 -- Bank Statement / Payslip Reading Guide

Ivorian formats

Bank statement / payslip formats

Source	Format	Key fields	Notes
SGBCI / Société Générale	PDF, CSV	Date, Libellé, Débit, Crédit, Solde	Date DD/MM/YYYY; counterparty in Libellé
Ecobank CI	PDF, CSV	Date, Description, Amount, Balance
NSIA / BICICI	PDF	Date, Libellé, Montant	Shorter descriptions
Mobile money (Orange/MTN/Moov/Wave)	CSV/PDF	Date, Type, Montant, Numéro	DEPOT/RETRAIT/TRANSFERT; confirm business vs personal
Payslip (bulletin de paie)	PDF	Salaire brut, ITS, CNPS, Net à payer	ITS = withheld income tax; CNPS = social security

Key French / Ivorian terms

Key French / Ivorian terms

Term	English	Classification hint
VIREMENT	Transfer	Check direction (income/expense)
PRELEVEMENT	Direct debit	Recurring expense
SALAIRE BRUT / NET	Gross / net salary	Reconcile gross → net via ITS + CNPS
ITS	Income tax on salary	Tax withheld (not a deductible expense)
CNPS / COTISATION	Social security	Employee 6.3% pension reduces net pay
HONORAIRES	Professional fees	Business income (BNC)
AGIOS / FRAIS / COMMISSION	Bank charges	Deductible (business account)
RETENUE A LA SOURCE	Withholding tax	BNC WHT (7.5% / 20%)
TVA	VAT (18%)	Liability/recoverable — not income/expense

Section 9 -- Onboarding Fallback

If the client provides a bank statement/payslips but cannot answer onboarding questions immediately:

1. Classify all transactions using the pattern library (Section 3).
2. Mark all Tier 2 items "PENDING — reviewer must confirm".
3. Apply conservative defaults (Section 1) — including 1.0 part for RICF.
4. Generate the working paper (Section 7) with flags.
5. Present these questions:

ONBOARDING QUESTIONS -- CÔTE D'IVOIRE INCOME TAX
1. Are you an employee (ITS via payroll) or self-employed/business owner?
2. Family situation: single/married/divorced/widowed? Number and ages of dependent children? Any infirm adult dependents?
3. Are you a local employee or an expatriate?
4. (Self-employed) What is your annual turnover (chiffre d'affaires TTC)?
5. Are you a member of a Centre de Gestion Agréé (CGA)?
6. Any benefits in kind (housing, electricity, water, A/C provided by employer)?
7. Any non-salary income (rental, interest, dividends)?
8. (Self-employed) Any withholding tax (retenue à la source) suffered on your fees?
9. Are you resident in Côte d'Ivoire for the full tax year?
10. Are you over 70 and receiving a pension?

Section 10 -- Reference Material

Key legislation / authority references

Key legislation / authority references

Topic	Reference
Merged ITS salary scale (current)	Ordonnance n°2023-719 du 13 sept. 2023, Art. 119 bis (eff. 1 Jan 2024)
No change to scale for 2025	Loi de Finances 2025, n°2024-1109 du 18 déc. 2024 (Deloitte)
Salary scale & RICF figures	PwC Worldwide Tax Summaries — Ivory Coast (individual)
Employer payroll tax (2.8%/12%)	PwC — other taxes (corporate & individual)
CNPS contributions & ceilings	PwC — other taxes; CNPS
Business regimes by turnover	blog.ivoire-juriste.com; ccesp.ci; ivoire-juriste.com
Corporate/BIC rate & IMF minimum tax	PwC — taxes on corporate income
BNC withholding (7.5%/20%)	arcop.ci; fideca.com
SMIG / SMAG	Décret n°2022-986; guidedufonctionnaire.com; sikafinance.com
Filing deadlines (30 May / 30 June)	PwC — tax administration
Penalties	DGI (dgi.gouv.ci); CGI / Livre des Procédures Fiscales

Filing, payment, administration

• Tax year = calendar year. Salary tax is withheld monthly by the employer (PAYE); the employer files monthly returns for both employee and employer payroll taxes. Employees with a local employer generally do not file a separate return; spouses are taxed and file separately (PwC, tax administration).
• Monthly payment due dates (for the preceding month): industrial/mining/oil — 10th; sales companies — 15th; service providers — 20th; other registered entities — 15th; entreprenant & micro-enterprise — 10th (PwC, tax administration).
• Annual business-profit deadlines: companies subject to statutory audit — 30 June; other companies — 30 May (PwC).

Penalties (DGI / CGI / Livre des Procédures Fiscales)

Penalties table (Source: DGI (dgi.gouv.ci); DGI "IMPÔTS ET TAXES EN CÔTE D'IVOIRE" PDF.)

Situation	Charge
Late filing before formal notice (mise en demeure)	5% of duties declared
Filed within 7 days after mise en demeure	10% of duties
No filing after mise en demeure	Taxation d'office + 100% surcharge
Late payment	10% flat from day 1, plus monthly interest [RESEARCH GAP — exact monthly interest % not confirmed against primary CGI; reviewer to confirm]

Test Suite

Test 1 — Single employee, 1 part. Input: monthly taxable salary 350,000; single (1 part). Expected: ITS gross = 49,500; RICF = 0; ITS = 49,500; CNPS employee = 22,050; net pay = 278,450.

Test 2 — Married, 2 children (3 parts). Input: monthly taxable salary 350,000; 3 parts. Expected: ITS gross 49,500; RICF 22,000; ITS = 27,500; CNPS 22,050; net pay = 300,450.

Test 3 — Higher earner, married no children (2 parts). Input: monthly taxable salary 1,000,000; 2 parts. Expected: ITS gross = 192,000; RICF 11,000; ITS = 181,000; CNPS 63,000; net pay = 756,000.

Test 4 — Minimum-wage earner. Input: monthly salary 75,000 (SMIG); any parts. Expected: falls in 0% band → ITS = 0. CNPS employee 6.3% × 75,000 = 4,725.

Test 5 — Expatriate employer payroll tax. Input: expat, monthly taxable remuneration 1,000,000. Expected: employer taxe sur salaires = 12% × 1,000,000 = 120,000 (vs 28,000 if local).

Test 6 — BNC resident withholding. Input: registered resident, gross fee 1,000,000. Expected: WHT = 7.5% × 1,000,000 = 75,000 (creditable advance); net received 925,000; annual profit taxed at 25% with WHT credited.

Test 7 — Entreprenant TEE, services, non-CGA. Input: services, turnover 30,000,000 TTC, not CGA. Expected: TEE = 5% × 30,000,000 = 1,500,000/year (125,000/month); 750,000/year if CGA.

Test 8 — Pre-2024 scale rejection. Input: a worksheet applying 0/10/15/20/25/35/60% + 1.5% IGR + 1.5% CN. Expected: REJECT — that is the abolished pre-2024 system. Recompute with the Art. 119 bis monthly scale.

PROHIBITIONS

• NEVER use the pre-2024 (abolished) salary barème (0/10/15/20/25/35/60% + IGR + CN). Use the Art. 119 bis monthly scale only.
• NEVER inflate the number of parts for RICF without documented proof — default to 1.0.
• NEVER exceed the RICF cap of 5.0 parts or the monthly reduction of 44,000.
• NEVER ignore the CNPS ceilings (3,375,000 pension; 70,000 family/work-injury).
• NEVER apply the 20% expatriate employer payroll tax to a local employee, or vice versa, without confirmation.
• NEVER apply the old 20% employment-expense abatement — the 2024 reform removed it.
• NEVER treat ITS or TVA payments as deductible business expenses.
• NEVER treat the 7.5% resident BNC WHT as final — it is a creditable advance (only the 20% non-resident WHT is final).
• NEVER classify a business regime without the annual turnover (CA TTC).
• NEVER present tax calculations as definitive — always label as estimated, pending professional sign-off.

Disclaimer

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