Burkina Faso Personal income tax on employment income (IUTS)

What this value means

Bands are served in the statute's NATIVE period and currency: MONTHLY XOF, not annual. Art. 112 states the employer computes and withholds IUTS monthly and that 'les taux applicables au revenu mensuel imposable sont fixes comme suit, pour chaque tranche de revenu', then lists: 0 to 30,000 XOF 0%; 30,100 to 50,000 XOF 12.10%; 50,100 to 80,000 XOF 13.90%; 80,100 to 120,000 XOF 15.70%; 120,100 to 170,000 XOF 18.40%; 170,100 to 250,000 XOF 21.70%; 250,100 XOF and above 25%. DRAFTING QUIRK REPRODUCED FAITHFULLY: the statute's band edges leave 100-franc gaps (a band ends at 30,000 and the next opens at 30,100, and so on). We reproduce the printed boundaries rather than silently closing the gaps to 30,001, because the printed text is the legal text; in practice taxable income is computed in whole francs and the gaps are immaterial. This is a progressive bracket schedule applied tranche by tranche, not a single flat rate on total pay. The bands apply to the NET TAXABLE income of art. 109, arrived at after the deductions of the preceding articles - including a flat professional-expense abatement of 25% of base salary, reduced to 20% for the senior categories (categories P, A and B, or 6, 1 and 2 in the public service and equivalent private grids), where 'base salary' means the categorial salary under the contract excluding all indemnities. AFTER the tax is computed, art. 113 (as amended by loi n.042-2018/AN du 18 decembre 2018 art. 25) applies a family-charges REDUCTION OF TAX - not of base - of 8% for one dependant, 10% for two, 12% for three and 14% for four; dependants are minor, disabled or under-25 students, orphans taken into the household, and a spouse, each only if they have no income distinct from the employee's. Salaried wives are taxed separately and claim the charges where the husband has not. So the effective top marginal rate can fall below 25% for a taxpayer with dependants. Employers remit by the 10th of the following month (art. 116); where monthly withholding does not exceed 5,000 XOF, payment may be made half-yearly in the first ten days of July and January. Separately, employers also bear the 3% taxe patronale et d'apprentissage on the same payroll base (art. 229) - an employer tax, not part of this employee schedule. effective_from is the entry into force of the recodified CGI; art. 112 itself carries no later amending reference in the DGI consolidated text, unlike neighbouring art. 113.

Get it programmatically

curl https://afriref.dev/v1/bf/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/bf/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/bf/income-tax

Other Burkina Faso series: Policy rate (BCEAO taux minimum de soumission) · Value added tax (Taxe sur la valeur ajoutee - TVA) · VAT registration threshold · Minimum wage (SMIG - salaire minimum interprofessionnel garanti) · Public holidays · Consumer price inflation (IHPC, glissement annuel) · Corporate income tax (Impot sur les societes - IS) · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · Statutory social-insurance contributions

The same figure elsewhere: Cameroon · Central African Republic · Chad · Côte d'Ivoire · Democratic Republic of the Congo · all 34