Tax Schedule to the Finance Law No. 2022-974 of December 2022 on the State Budget for the tax year 2023 has been published. This Tax Schedule is effective 9 January 2023. The Tax Schedule amends article 116-10 of the General Tax Code effective January 2023.

Before January 2023, article 116-10 stated that transport allowance was exempt up to a limit of 25 000 francs per employee per month.

However, the Minister responsible for Employment and Social Protection published Order No. 2020-012/MEPS/CAB on 30 January 2020 setting the minimum amounts payable for transport allowance for private sector employees effective 1 August 2019 as follows:

·        Abidjan - 30 000

·        City of Bouake - 24 000

·        Others – 20 000

This resulted in a tax burden on employee and employer taxes for transport allowance payments made to employees in Abidjan (which exceeded the tax-exempt limit of 25 000 francs).  Subsequently, the Minister in charge of the Budget issued Note no 01537/MBPE/DGI-DLCD on 4 May 2022 changing the tax-exempt limit to 30 000 francs per month per employee, pending adjustments to article 116-10 of the Tax Code.

To take this into consideration, article 116-10 is amended to refer to an exempt amount as published in a joint order by the Minister in charge of Employment and the Minister in charge of the Budget. At the time of writing this, no joint order has been published yet.