National health accounts were conducted in Côte d'Ivoire for the first time in 2007 and 2008 to estimate health spending. Total health expenditures increased 9.9% between 2007 and 2008. Households are the main source of health funding, contributing 69% of total health expenditures in 2008, mainly through high out-of-pocket spending on medicines. While total health spending per person is higher in Côte d'Ivoire than other sub-Saharan countries, government and donor contributions per person are much lower than household expenditures. Recommendations include developing policies to reduce out-of-pocket costs and give greater priority to primary healthcare.