Ivory Coast | Guide to manually preparing payroll data for the 2024 annual tax declaration

Ivory Coast | Guide to manually preparing payroll data for the 2024 annual tax declaration

Effective 1 January 2024, a new tax regime was introduced in Ivory Coast through the ITS Reform. The objective was to modernise a system that had remained largely unchanged since the early years of independence, making payroll taxation simpler, more transparent and more uniform.

In the previous regime, ITS comprised of three different tax components, namely:
  1. Contribution Nationale (CN)
  2. Impôt Général sur Revenu (IGR)
  3. Impôt sur trait. et sal. (ITS)
After the reform was introduced, it was simplified to only have the one component:
  1. Impôt sur trait. et sal. (ITS)
For more information on the changes that were implemented at the time, please refer to release note #59310 titled ITS Reform.

Annual declaration: Employers must file the ETAT301 with the Direction générale des Impôts (DGI) by 30 June following the end of the fiscal year. The form summarises all salaries and other remuneration paid during the year. On 4 June 2025, the DGI published three new ITS-aligned annual reports, ETAT301 Summary, ETAT301 Detail (EDI) and ITS REGUL, and issued revised versions on 12 June 2025, confirming the final formats.

Purpose of this guide: While the new reports are being built in the system, this document shows customers how to extract the necessary payroll data from existing reports so they can meet the statutory deadline.

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