ITS Reform 2024 in Côte d’Ivoire: Scale, Calculation and Employer Obligations in 2026

0101 — ITS Reform 2024: the main changes

Introduced by Ordinance No. 2023-719 of 13 September 2023, the ITS reform came into force on 1 January 2024. It simplifies the tax applicable to remuneration and changes the methods used to calculate the tax.

Three fundamental changes characterise this reform:

A single tax. The Impôt sur les Salaires (IS), the Contribution Nationale (CN) and the Impôt Général sur le Revenu (IGR) applicable to salaries are merged into a single deduction borne by the employee.

A progressive scale. The tax is calculated across six brackets of taxable income, with rates between 0% and 32%.

A new tax reduction. The family quotient is replaced by the Réduction d’Impôt pour Charges de Famille (RICF), determined according to the employee’s family situation.

The reform also abolishes the former flat-rate 20% allowance used to determine the tax base. Gross taxable income must now be determined in accordance with the provisions of the General Tax Code.

For the employer: these changes require appropriate tax configuration of payroll, rigorous determination of taxable income and control of the deductions made from salaries.

02ITS scale in Côte d’Ivoire: tax brackets and rates

The monthly scale resulting from the reform is based on progressive taxation: each rate applies only to the portion of income falling within the corresponding bracket.

Monthly ITS scale

Monthly gross taxable income

Rate

0 to 75,000 FCFA 0%

75,001 to 240,000 FCFA 16%

240,001 to 800,000 FCFA 21%

800,001 to 2,400,000 FCFA 24%

2,400,001 to 8,000,000 FCFA 28%

Above 8,000,000 FCFA 32%

How should this scale be interpreted?

An employee whose taxable income reaches 500,000 FCFA is not taxed at 21% on the entire amount of that income.

The first 75,000 FCFA is exempt, the following 165,000 FCFA is taxed at 16%, and only the portion exceeding 240,000 FCFA is subject to the 21% rate.

Point of vigilance: the contractual gross salary does not necessarily correspond to the gross taxable income. Bonuses, allowances, benefits in kind and exemptions must be examined according to their tax treatment.

03ITS calculation: practical example and family charges reduction

The monthly ITS calculation involves three steps: determining taxable income, applying the progressive scale, then deducting the applicable family charges reduction.

Example: an employee earning 500,000 FCFA of taxable income

Bracket Calculation Tax

0 to 75,000 FCFA 75,000 × 0% 0 FCFA

75,001 to 240,000 FCFA 165,000 × 16% 26,400 FCFA

240,001 to 500,000 FCFA 260,000 × 21% 54,600 FCFA

Gross monthly ITS 81,000 FCFA

Réduction d’Impôt pour Charges de Famille (RICF)

The RICF is deducted from the gross tax according to the number of tax shares allocated to the employee.

Number of shares Monthly reduction

1 0 FCFA
1.5 5,500 FCFA
2 11,000 FCFA
2.5 16,500 FCFA
3 22,000 FCFA
3.5 27,500 FCFA
4 33,000 FCFA
4.5 38,500 FCFA
5 44,000 FCFA

Application according to family situation

For an identical taxable income of 500,000 FCFA:

Family situation Shares Net ITS

Single without children 1 81,000 FCFA

Married without children 2 70,000 FCFA

Married with two dependent children 3 59,000 FCFA

Thus, a married employee with two children fiscally dependent benefits from a monthly reduction of 22,000 FCFA.

Calculation: 81,000 − 22,000 = 59,000 FCFA.

These examples assume that the family situations effectively entitle the employee to the shares indicated, that supporting documents are available and that no special regime applies.

Key point: an error in the number of tax shares can directly change the amount of ITS deducted on the payslip.

From theory to practiceApply this scale to your own salaries: our payroll simulator calculates the ITS, the family charges reduction and CNPS contributions, then produces a payslip ready to print.

04Impact of ITS on salaries and employer obligations

The reform affects the amount of tax borne by employees, without automatically changing their contractual gross salary.

What is the impact on remuneration?

Net salary: it may vary depending on the level of taxable income and family charges.

Payroll cost: changing the ITS deduction does not necessarily lead to an increase in gross remuneration.

Employer cost: it must be assessed separately, taking into account in particular employer contributions and any net-salary commitments.

What about the employer contribution?

The DGI administrative doctrine specifies the application of the usual rates of 2.8% for local staff and 12% for expatriate staff, on the gross base retained for this purpose.

Example: for a taxable gross remuneration of 800,000 FCFA, the employer contribution calculated at the rate of 2.8% is:

800,000 × 2.8% = 22,400 FCFA.

This calculation concerns the employer contribution covered by the tax provisions and not the total social and employer charges borne by the company.

Specific rules may also apply to certain categories of workers, in particular occasional workers and dockers. The 2025 tax annex introduced specific adjustments concerning the latter.

The company’s tax obligations

The employer must mainly:

Calculate and correctly withhold the ITS on taxable remuneration.

Declare and remit the deductions within the applicable deadlines.

Justify family charges reductions.

Check the consistency between payslips, payroll journals, returns and payments.

Keep the documents required for tax audits.

Point of vigilance: compliance is not limited to the individual calculation of the tax. It also concerns the quality of returns and the accounting traceability of payroll transactions.

05ITS compliance in 2026: essential checks

Even after several years of application, a company may still retain configuration or tax treatment errors in its payslips.

Periodic checks make it possible to detect anomalies before they lead to significant financial consequences.

The five priority checks

1. Check taxable income

Verify the tax treatment of salaries, bonuses, allowances and benefits in kind.

2. Review family charges reductions

Check marital status, dependent children and the supporting documents used.

3. Test the payroll software

Recalculate a sample of payslips to verify the application of the progressive scale and the RICF.

4. Reconcile returns and payments

Compare the amounts withheld on payslips with tax returns, payments and accounting entries.

5. Identify necessary adjustments

Analyse the errors found, the periods concerned and the correction procedures legally applicable.

The most common errors to avoid

Among the anomalies to look for are the application of a single rate to the entire salary, an incorrect taxable base, unjustified family charges, outdated software and discrepancies between withholdings and returns.

The company must also take into account amending texts and administrative instructions applicable to the periods audited.

06Conclusion — Securing payroll management over the long term

The ITS reform 2024 represents a significant development in the taxation of remuneration in Côte d’Ivoire.

For employers, the challenge in 2026 is to ensure the accuracy of calculations, the reliability of payslips and compliance with tax obligations.

Rigorous payroll management helps protect the company against errors, adjustments and the risk of penalties.

DELEKY'S SARL supports you

DELEKY'S SARL, a consulting firm specialised in accounting, taxation and management, helps companies make their payroll processes more reliable.

Our support may include payslip review, control of tax withholdings, reconciliation of returns and identification of corrective actions.

Does your company correctly apply the ITS reform?

Contact DELEKY'S SARL for a compliance diagnosis of your payroll.

This article is published for general information purposes only. The examples are indicative and do not replace an individual review of the tax situation of the company or the employee.

07Regulatory references:

Ordinance No. 2023-719 of 13 September 2023 reforming the ITS.

Direction générale des Impôts, service note No. 00026 of 3 January 2024.

Direction générale des Impôts, The Ivorian Tax System.

Fiscal Annex 2025 and its administrative commentaries on wages and salaries.