Powering Payroll, Compliance & Workforce Management in Côte d'Ivoire

Expand with confidence. Get local employment and payroll guidance backed by 30 years of experience.

Abidjan, the economic capital of the Ivory Coast

Côte d'Ivoire at a Glance

Whether you're hiring your first employee or expanding an existing team, understanding the local employment landscape is essential. From visa requirements and statutory benefits to payroll taxes and regulatory oversight, this section provides a practical overview of what employers need to know to stay compliant and operate effectively in 

Côte d'Ivoire
Work Permits & Visas

Foreign nationals require a work permit to begin employment.

  • Work Contract Visa: Validity matches the employment contract.
  • Short-Term Visa: Up to 3 months, for travel, business, or study.
  • Long-Stay Visa: 6–12 months, requires prior short-term visa and DST clearance.
Payroll
  • Payroll Frequency: Weekly or monthly.
  • Income Components: Salaries, allowances, pensions, annuities; benefits in kind taxable.
  • Deductions: Family responsibility tax reductions.
  • Employer Contributions: Social security (7.7%), workers’ compensation (2–5%).
  • Employee Contributions: Social security (6.3%).
Employment Contracts
  • Contracts may be fixed-term or open-ended.
  • Probation Period: 8 days (daily/hourly staff), 1 month (monthly staff), 2 months (technicians/managers), 3 months (senior roles).
  • Working Hours: 40 hours/week; overtime 15–50% weekdays, 50% rest days, 100% public holidays.
  • Termination: Notice ranges from 8 days (<6 months) to 4 months (>16 years). Severance ranges from 30–40% of monthly pay per year of service.
  • Non-Compete: Allowed but must be reasonable.
Employee Benefits
  • Annual Leave: 26.4 days (<5 years), 27.4 days (5–10 years), 28.4 days (10+ years).
  • Sick Leave: 5 paid days/year.
  • Maternity Leave: 14 weeks paid.
  • Family Leave: Various for weddings, childbirth, bereavement, and religious events.
  • Social Security: Covers pensions, retirement, and unemployment.
  • Private Benefits: Health, life insurance, private retirement schemes.
Tax Overview
  • Tax Residency: Resident if habitual abode/permanent home in Ivory Coast or presence 183+ days/year.
  • Tax Year: January 1 – December 31.
  • Personal Income Tax: Progressive monthly rates from 0% to 32%.
  • System: Worldwide — all income from any source taxed.
Personal Income Tax
Monthly Taxable Income (XOF) Rate of Tax
0 – 75,0000%
75,001 – 240,00016%
240,001 – 800,00021%
800,001 – 2,400,00024%
2,400,001 – 8,000,00028%
Above 8,000,00032%

Full Country Guide

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Côte d'Ivoire

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Côte d'Ivoire