Work, social security and tax

Residents are taxed on their worldwide income; non-residents on their locally sourced income. A tax treaty between this country and yours may change these rules.

According to PwC, income tax on salaries follows a progressive scale with a top rate of 32%. The tax year is the calendar year.

According to PwC, the employee share of social contributions, withheld from salary: pension (CNPS): 6.3%. The employer pays its own share on top.

In Côte d'Ivoire, employees are covered for sickness (universal health coverage, mandatory for all residents since July 2019), maternity, family benefits, work accidents and pensions; the self-employed have their own mandatory scheme (RSTI) since 2020.

A bilateral social security agreement is in force between France and Côte d'Ivoire. Such agreements coordinate both systems to keep the rights of people who work or live in both countries; the Cleiss publishes the text.

French expatriates can join the Caisse des Français de l'étranger (CFE) whatever their family and work situation, country, age or health, with no medical questionnaire. It offers health insurance, pension insurance to keep contributing, and occupational risk insurance; on return to France, rights continue without a break.

A tax treaty links France and Côte d'Ivoire: it allocates taxing rights between the two countries to avoid double taxation. The text is published on impots.gouv.fr.