The FDFP Ivory Coast, or Fonds de développement de la formation professionnelle (vocational training development fund), is financed by two employer taxes on wages: the 0.4% apprenticeship tax and the 1.2% additional tax for continuing vocational training, 1.6% of payroll in all, collected by the Direction générale des impôts (DGI, the tax authority). In return, any company up to date with both taxes can have a training plan for its employees funded. This guide covers the rates, who pays, filing, the funding products and the steps on the FDFP Connect platform. Socium has no connection with the FDFP. Updated 5 November 2026.
In short
- Apprenticeship tax (TA): 0.4% of wages, local and expatriate staff alike (art. 146 of the CGI, the General Tax Code).
- Additional tax for continuing vocational training (TFPC): 1.2%, same rules.
- Both taxes are paid by the employer: nothing is withheld from pay.
- Collected by the DGI, with the other payroll taxes.
- Training plan: open to companies up to date with both taxes; the 2026 filing deadline was extended to 30 November 2026.
- Online procedures on FDFP Connect: enrolment, plans, reimbursements.
FDFP Ivory Coast at a glance
| Item | Apprenticeship tax | Additional FPC tax |
|---|---|---|
| Rate | 0.4% | 1.2% |
| Base | Wages paid | Wages paid |
| Expatriate staff | 0.4% | 1.2% |
| Paid by | The employer | The employer |
| Collected by | DGI | DGI |
| Field | Apprenticeship | Continuing training of employees |
Rates taken from the DGI guide "Impôts et taxes en Côte d’Ivoire", 2025 edition, and from the FDFP website, still in force on 5 November 2026.
What is the FDFP in Ivory Coast?
The FDFP was set up in 1991 under the Programme de valorisation des ressources humaines (human resources development programme). It manages the apprenticeship tax and the additional tax for continuing vocational training, as well as any other training fund entrusted to it. Its missions: funding, monitoring and assessing training plans and projects, and advising companies. It funds four kinds of action: induction of new hires, skills improvement, promotion and retraining.
The FDFP Ivory Coast does not train people itself: it accredits training providers and reimburses or covers approved actions. According to Fraternité Matin, it collected 31.95 billion FCFA in 2023, and 12,647 companies had their plan approved that year.
FDFP taxes: 2026 rates and who pays
The apprenticeship tax
The CGI describes it as an additional tax on the employer contribution. Its rate is 0.4% for local and expatriate staff alike (articles 143 and 146 of the CGI).
The additional tax for continuing vocational training
Same mechanism, at 1.2% for local and expatriate staff alike (article 146 of the CGI). Together with the apprenticeship tax, it governs access to employee training plans: you must be up to date with both.
Who pays FDFP Ivory Coast taxes?
The employer that pays wages, out of its own pocket. Employees see no deduction for them on their payslip. Both taxes come on top of the 1.2% national contribution and, for expatriate staff only, the 9.2% employer contribution: in total, employer payroll taxes reach 2.8% for local staff and 12% for expatriates. They are separate from social security contributions, paid to the CNPS on the e-CNPS portal.
Worked example
As an illustration, take an SME with a monthly payroll of 10,000,000 FCFA, all local staff:
| Levy | Rate | Monthly amount |
|---|---|---|
| Apprenticeship tax | 0.4% | 40,000 FCFA |
| Additional FPC tax | 1.2% | 120,000 FCFA |
| FDFP total | 1.6% | 160,000 FCFA |
| National contribution | 1.2% | 120,000 FCFA |
Over a year, the FDFP taxes come to 1,920,000 FCFA: an amount due whether or not the company has an approved plan, which is why filing one is worthwhile.
Filing and paying FDFP Ivory Coast taxes
The FDFP does not collect them directly: according to its secretary general, quoted by Fraternité Matin in July 2024, collection is handled by the Direction générale des impôts. In practice, the TA and TFPC are computed on the same base as the other payroll taxes and filed with them at the DGI, through its online channels (e-impots). The calendar depends on the company’s tax regime: check your deadline with your tax office rather than relying on a general date.
- Keep monthly proof of payment: regular payment of both taxes is the condition for any funding.
- Declare the full payroll, bonuses and benefits in kind included, as for ITS (the tax on salaries).
- FDFP Connect now includes a tax-return module, which lets the Fund match what you paid against what you request.
Taxes withheld from employees are covered in our guide to net salary calculation in Ivory Coast.
Training plans and projects funded by the FDFP
| Product | For whom | How it works |
|---|---|---|
| Training plan | Any company up to date with both taxes | The company submits its actions for the year; the Fund pays after checks |
| Inter-company project | Liable companies of any size | A need shared by several companies; extra funding on each plan |
| Collective project | Groupings, associations, unions, public bodies | Developing a sector, an industry or a region |
| Micro-enterprise (TPE) project | Very small companies paying between 4,320 and 10,000 FCFA, up to date | Management training run by an accredited provider |
| Apprenticeship project | Liable companies, professional organisations | Work-study training leading to a CQP vocational certificate or a diploma |
Actions eligible for the training plan
The plan covers induction, skills improvement, promotion and retraining. Training can be internal (run by your own staff), in-house (an outside trainer for your staff only), inter-company or abroad. Some actions fall under special rules: correspondence courses, IT training, safety, driving licences.
Step by step on FDFP Connect
In 2026, the FDFP Ivory Coast moved its procedures onto FDFP Connect, the Fund’s official platform.
- Enrolment: "S’enrôler" button, taxpayer account number (NCC), then company details. A notification arrives by email and SMS.
- Validation: an FDFP officer processes the request; access details are sent by email and SMS, and the password is changed at first login.
- Profile update: location, secondary activities, share capital.
- Training plan filing: submission, review, approval and tracking online. For 2026, the filing deadline was extended to 30 November 2026.
- Delivery: training is run by accredited providers, listed by the Fund.
- Reimbursement: the reimbursement request (DDR) and substitution are handled on the platform. Payment follows monitoring and checks by the Fund and approval by the Commission permanente (standing committee).
The FDFP offers assistance sessions by appointment, per department (large companies, SMEs) or regional office.
Common mistakes
- Paying but never filing a plan: the tax is due anyway, and the funding is lost.
- Filing a plan with arrears: only companies that show regular payment of both taxes qualify.
- Choosing an unaccredited provider: check the list before signing.
- Training before approval without making sure the action fits the plan.
- Confusing FDFP and CNPS: training taxes go to the DGI, social contributions to the CNPS.
The role of payroll
Payroll computes the base, the two rates and the monthly return, and keeps the history that proves you are up to date when you file a plan. With Socium, compliant payroll in Ivory Coast computes FDFP taxes alongside CNPS, CMU and ITS on the same payslips. Selection criteria are in our guide to payroll software in Ivory Coast, and social contributions in our guide to CNPS contributions in Ivory Coast.
FDFP Ivory Coast official contacts
| Channel | Details published by the FDFP |
|---|---|
| Head office | Maison de la Formation, boulevard VGE, 20 BP 1068 Abidjan 20 |
| Phone | +225 27 21 75 05 05 and +225 27 21 75 05 33 |
| [email protected] | |
| Hours | Monday to Friday, 7:30 am to 4:30 pm |
| Regional offices | Abengourou, Bouaké, San-Pedro, Daloa, Korhogo, Man, Grand-Bassam |
Product information is on the official FDFP website.
FDFP Ivory Coast: frequently asked questions
What are the FDFP tax rates in Ivory Coast?
0.4% apprenticeship tax and 1.2% additional tax for continuing vocational training, 1.6% of wages in all.
Do employees pay the FDFP taxes?
No. Both taxes are paid entirely by the employer.
Are expatriate salaries subject to FDFP taxes?
Yes, at the same rates as local staff.
Who collects FDFP taxes?
The DGI, on behalf of the Fund.
How do I get FDFP Ivory Coast funding?
Be up to date with both taxes, enrol on FDFP Connect and file a training plan on time.
What is the deadline for 2026 training plans?
30 November 2026, after an extension announced by the FDFP on 16 October 2026.
Can a small company be funded?
Yes, through the training plan or the TPE project, reserved for companies paying between 4,320 and 10,000 FCFA.
Where is the list of accredited training providers?
On the FDFP website, under Habilitation.
Key takeaways
- The FDFP Ivory Coast is funded by two employer taxes: 0.4% and 1.2% of wages.
- They are collected by the DGI, separately from CNPS contributions.
- Being up to date is the condition for any funding.
- 2026 training plans: file on FDFP Connect by 30 November 2026.
To see Ivorian payroll compute FDFP taxes without re-keying, book a demo.
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