Employer Tax Contributions

Tax Type	Rate	Base
Corporate Income Tax (CIT)	30%	Taxable profits
Payroll Tax (Employer)	3%	Taxable gross salary
Social Security - Family Benefits	7%	Monthly salary (capped at XOF 63,000)
Social Security - Industrial Accidents	1-5%	Monthly salary (capped at XOF 63,000)
Social Security - Pension (General Scheme)	8.4%	Monthly covered earnings (capped at XOF 360,000)
Social Security - Pension (Executive Scheme)	3.6%	Monthly covered payroll (capped at XOF 1,080,000)

Filing & Compliance

• Monthly declarations and payments for withheld taxes and social contributions are typically due by the 15th of the following month.
• Employers must file an annual declaration summarizing salaries paid, taxes withheld, and contributions made for each employee, generally due by March 1st.
• Employers withhold Personal Income Tax (IRPP) from employee salaries on a monthly basis, calculated based on a progressive tax scale.

Income Tax Brackets

Income Range (XOF)	Tax Rate
0 - 630,000	0%
630,001 - 1,500,000	20%
1,500,001 - 4,000,000	30%
Over 8,000,000	40%

Employee Contributions

Deduction Type	Rate	Cap (Monthly XOF)
IPRES (Pension) - General	5.6%	360,000
IPRES (Pension) - Executive	2.4%	1,296,000
CSS (Health)	2% - 7.5%	250,000
IPM (Health Insurance)	1.5%	60,000

Personal Allowances

• Mandatory Social Security Contributions (employee's portion) are deductible from gross salary.
• A lump-sum deduction for professional expenses (e.g., 30% of earnings) is available, capped at XOF 900,000.
• Family situation (number of dependents) affects the final tax calculation.