Our guide to Payroll in Ivory Coast

Doing Business in Ivory Coast

Investing in Ivory Coast

Ivory Coast is one of West Africa’s strongest economic performers, benefiting from sustained GDP growth (forecasted at 5.5% in 2026) and a stable macroeconomic environment supported by WAEMU membership and a stable CFA franc. Key sectors include cocoa, oil, rubber, gold, and hydrocarbons. The government continues structural reforms and modernization efforts, making the country increasingly attractive to investors.

Additionally, legal modernization under OHADA and national reforms strengthen corporate governance, transparency, and investment guarantees.

Basic Facts About Ivory Coast

• Capital: Yamoussoukro
• Economic capital: Abidjan
• Currency: West African CFA Franc (XOF)
• Population: ~31.9 million (2025 est.)
• Official language: French
• Public holidays: 14 national holidays (see section below)

Public Holidays in 2026

Key holidays include:

• Jan 1 — New Year
• Mar 20 — Eid al-Fitr
• Apr 6 — Easter Monday
• May 1 — Labour Day
• May 14 — Ascension Day
• May 25 — Whit Monday
• May 27 — Eid al-Adha
• Aug 7 — Independence Day
• Aug 15 — Assumption
• Aug 26 — Day after Prophet’s Birthday
• Nov 1 — All Saints’ Day
• Nov 15 — National Peace Day
• Dec 25 — Christmas

How to say?

Hello: Bonjour / Salut (Bonjour formal or general; Salut casual.)

Good Morning: Bonjour (French uses “bonjour” for morning greetings.)

Good Evening: Bonsoir (Used after sunset.)

Do you speak English? Parlez-vous anglais? (Polite form.)

Goodbye: Au revoir / Salut (Salut is informal.)

Thank You: Merci / Merci beaucoup (Widely used.)

Registrations & Establishing an Entity

Business creation has been streamlined through digital registration, aligned with OHADA standards. Processes ensure investor protection, transparency and compliance with national priorities such as good governance and modernization of public administration.

Setting up of a Legal Structure

Foreign investors typically establish:

• SARL (LLC under OHADA)
• SA (Public Limited Company)
• Branch or subsidiary structures
  OHADA provides harmonized company law across the region, ensuring regulatory consistency. Recent reforms further strengthen investor guarantees.

Banking

The financial sector is stable due to WAEMU’s regulatory and monetary framework. The CFA franc ensures low inflation and monetary stability. The country benefits from access to international capital markets and IMF support programs.

Working Week

The standard legal workweek is 40 hours, Monday to Friday.

Employment Law

Holiday Accrual / Calculations

Employees with 1 full year of service receive 30 days of paid annual leave; additional days may apply based on seniority.

Maternity / Paternal Leave

Governed by the Labor Code; maternity leave is mandatory and protected.

Sickness

Employees are entitled to medical leave under national labor rules; weekly rest, sick leave and holidays are included in calculating service.

National Service

No specific employment-linked provisions in retrieved sources.

Labor Law Structure

Labor Code requirements include:

• Written contracts recommended; fixed-term max 2 years with limits on renewals.
• Trial periods up to 3 months.
• Standard 40-hour workweek and overtime pay at increased rates.

Tax & Social Security

Tax Rates

Personal Income Tax (2026 updated system)

Under Ordinance No. 2023-718, Ivory Coast merged three salary taxes into a single tax on salaries and wages with progressive brackets:

• 0%: 0–75,000 XOF
• 16%: 75,001–240,000 XOF
• 21%: 240,001–800,000 XOF
• 24%: 800,001–2,400,000 XOF
• 28%: 2,400,001–8,000,000 XOF
• 32%: above 8,000,000 XOF

Corporate Income Tax

• 25% standard rate
• 30% for telecommunications & IT companies
• Non-resident WHT: 20% unless DTT applies
  Minimum tax between 0.1% – 0.5% of turnover depending on sector, with a floor of 3 million XOF and ceiling of 35 million XOF.

Social Security Contributions

(CNPS + CSS + pension)

• Employer: 14.45% – 18.45%
• Employee: 6.3%
  Salary caps apply to calculations.

Minimum Wage 2026

Ivory Coast has sectoral minimum wage rules:

• Non-agricultural sector: 75,000 XOF per month
• Agricultural sector: approx. 36,000–40,000 XOF per month

Payroll

Payroll Basics

• Payroll cycle: monthly
• 13th salary may apply based on collective agreements.
• Employers withhold salary tax per the new unified progressive scale.

Reports

• Monthly payroll tax filings
• Social security (CNPS/CSS) declarations
• Mandatory e-invoicing and fiscal transparency compliance (2026 reforms)

Reporting Requirements — New Employees / Leavers

Employers must:

• File payroll monthly.
• Declare recruitments and dismissals to the public employment agency.
• Comply with digital invoicing reforms and 2026 fiscal annex transparency enhancements

Employee Benefits

Standard benefits include:

• Paid annual leave
• Social security (retirement, family allowances, work injury insurance)
• Maternity protections
• Paid overtime

Visas & Work Permits

Employers may recruit directly or via public/private employment agencies.

Vacancy announcements must be published, and if no national qualifies after one month, foreign workers may be hired. All recruitments and dismissals must be declared to the employment agency.

Employment contracts performed in Ivory Coast fall under Ivorian law, even when concluded abroad.

Key Changes for 2026

Major 2026 reforms include:

• Expansion of tax base, reduction of exemptions, and improved VAT consistency.
• Enhanced digitalization of tax control and transparency.
• Incentives for social housing and environmental taxation.
• Compliance with the new National Development Plan 2026-2030.