Tax In Cote D’Ivoire

A Contractor’s Guide to Taxes :

One of the most consistently challenging aspects of contracting in Cote d’Ivoire is complying with the country’s tax system. As well as paying tax in Cote d’Ivoire, you might also still be eligible to pay some tax in your home country, and understanding the legislation behind this can be a challenge.

How do I calculate my taxable income:

If you’re working in Cote d’Ivoire under a permanent contract, many employers will handle your tax under the PAYE (pay-as-you-earn) system. This means that they calculate and process your taxes in Cote d’Ivoire for you and then send you a net wage. Your income tax, public health insurance, social security and other deductions will all be covered by this payment. This is the easiest way to handle your income tax in Cote d’Ivoire, but contractors may not be offered this service because of their short stay with each employer.

Anybody who can’t pay their tax in Cote d’Ivoire through PAYE is left with the prospect doing everything themselves.

Do you know much about Cote d’Ivoirian Tax Law? Does Cote d’Ivoire have a tax treaty with your home country? You will need to find out or find someone who can help! Income tax in Cote d’Ivoire can range from 1.5 to 10 percent, and you need to be sure you are placed in the correct tax brackets.

Tax Calculator:

If you are a contractor and want a calculation on your tax and net retention in Cote d’Ivoire, we can supply it to you free of charge.

Using an Umbrella Company for Income Tax :

Contractors in Cote d’Ivoire are faced with masses of paperwork and numerous wasted hours filing a tax return unless they find an alternative option. A Cote d’Ivoirian umbrella company can act as your employer during your stay in the country whilst still allowing you the freedom of a contractor. The only difference is that you submit your timesheets to them; they’ll calculate and pay your taxes as you earn, and then you receive a net wage (as well as documentation for your records).

The companies are experts in Cote d’Ivoirian taxation, and they’ll ensure that you keep the largest proportion of your earnings whilst complying with local laws. They can deal with any issues with the Cote d’Ivoirian tax office or tax department directly including processing your tax refund if you are eligible.

How We Can Help You with Tax:

We work with numerous umbrella companies in Cote d’Ivoirian, many of whom are experts in tax and immigration laws. If you have any questions about tax in Cote d’Ivoirian, we’ll get the answers from them directly so you can rest assured you’ll be getting accurate information. We have comprehensive knowledge of the different services they provide, and can help you find the right company to handle your income tax. We help oil and gas workers, software developers, IT project managers, testers, business analysts and telecommunications contractors get tax efficient payments and sponsorship for their Cote d’Ivoirian work permit.

Our advice is 100 percent free, and comes with no obligations. You will be paying taxes in Cote d’Ivoirian but without the overhead of directly dealing with the Cote d’Ivoirian tax authorities. Get in touch with us today for some reliable advice on tax in Cote d’Ivoire!

When Do You Need to Lodge Your Tax Return?:
1 May
Tax Filing Deadline :
1 May
Can you file it online? :
Yes, https://www.e-impots.gouv.ci/
Currency:
CFA Franc (XOF)
Tax-free Threshold in:
XOF600,000
Grossed Income:
0 – 300,000
Tax Rate:
0%
Grossed Income:
>300,000 – 525,000
Tax Rate:
10%
Grossed Income:
>525,000 – 900,000
Tax Rate:
15%
Grossed Income:
>900,000 – 1,350,000
Tax Rate:
20%
Grossed Income:
>1,350,000 – 2,250,000
Tax Rate:
25%
Grossed Income:
>2,250,000 – 3,750,000
Tax Rate:
35%
Grossed Income:
3,750,000 – 7,500,000
Tax Rate:
45%
Grossed Income:
>7,500,000
Tax Rate:
60%
How long does it take to set up:
7 days
How much does it cost:
XOF145,000
Is it easy? :
Starting a Business Rank: 44/190 (Source: World Bank)
How to File Taxes in:

The tax year in Cote d’Ivoire is the calendar year.

Employees whose income tax is withheld at source by employers are not required to file tax returns, unless they have additional sources of income and/or more than 1 employer.

Until 31 December 2018, tax declaration is suspended for individuals.

Notes:

General Income Tax

The rates in the table above are General Income Tax rates on employment income. Taxable income is calculated using the following formula:

Net Taxable Income = [80% of Gross Taxable Income – (Salary Tax + National Contribution)] x 85%

Salary Tax

Salary tax is levied at 1.5% of 80% of gross taxable income.

National Contribution

The national contribution is calculated using the following formula:

National Contribution = (80% x Gross Income x Tax Rate) – Variable

Taxable Base (XOF)Tax Rate (%)Variable (XOF)
0 – 600,00000
>600,000 – 1,560,0001.59,000
>1,560,000 – 2,400,000563,600
>2,400,00010183,600

Family Allowances: Net taxable income is adjusted according to the number of family members. It is divided by the number of family allowances. The final tax liability is calculated by multiplying the tax computed for 1 allowance by the number of allowances claimed. No more than 5 allowances may be claimed.

Type of AllowanceNumber of Allowances
Single, divorced or widowed with no children1
Married with no children, single or divorced with 1 child2
Each additional child0.5

Non-Residents

Non-residents are taxed at a flat rate of 20%.

Does the 183 day rule apply in:

No

When do you become a tax resident in:

You become a tax resident in Cote d’Ivoire when:

  • You reside in Cote d’Ivoire as an owner or tenant of a dwelling (with a lease of 1 year or more);
  • Your principal place of resident is in Cote d’Ivoire; or

You are an employee who continues to be paid by your employer in Cote d’Ivoire when you are absent.

Am I taxed on my global income in:

Residents are taxed on their global income. Non-residents are taxed on their Cote d’Ivoire-source income only.

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