Burkina Faso income tax rates
Progressive schedule of the Impot unique sur les traitements et les salaires, withheld monthly by employers on taxable salary income.
| Current value | 7 entries — see the API for the full schedule |
|---|---|
| In force from | 2018-01-01 |
| Official source | Code general des impots du Burkina Faso, art. 112 (Livre 1, Titre 4 - Impot unique sur les traitements et salaires, Section 3 - Calcul et mode de perception de l'impot), enacted by loi n.058-2017/AN du 20 decembre 2017, consolidated text published by the Direction Generale des Impots |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
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
# $0.001 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-taxOther Burkina Faso series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate