Burkina Faso PAYE
Calculator 2025/26

DGI IUTS progressive tax (0%–31%), CNSS social security (5.5% employee). Seven monthly bands per IUTS schedule. Currency: West African CFA franc (XOF).

✦ Includes AI Advisor DGI 2025/26 Verified CNSS · IUTS XOF · CFA Franc

Last verified: July 2025 · Source: DGI Burkina Faso · Code Général des Impôts 2025

Also see: Burkina Faso VAT Calculator

2025/26 Key Facts: IUTS bands — tax-free threshold XOF 30,000/month (XOF 360,000/year). Top rate 31% above XOF 250,000/month. CNSS employee contribution 5.5%, deductible from taxable income, with an official contribution ceiling of XOF 800,000/month. Seven progressive bands. Currency: West African CFA franc (XOF), fixed to EUR at 655.957.

Enter Your Details CFA Franc UEMOA · XOF
Employment SchemeCNSS employee base case
Monthly Gross Salary XOF 1,500,000
XOF 100,000XOF 20,000,000
Or type exact monthly amountBefore any deductions
XOF
Active DeductionsToggle to include / exclude
CNSS (5.5%)
5.5% employee — capped at XOF 800,000 base
Secondary Employment
Flat 30% no deductions

CNSS employee contribution (5.5%) is fully deductible from taxable income before IUTS is calculated, within the official XOF 800,000 monthly contribution ceiling. Employer CNSS (16%) is an additional cost. No SDL or WCF in Burkina Faso.

Monthly Take-Home Pay
XOF 0
After IUTS, CNSS & all deductions
Effective Tax Rate 0%
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DGI IUTS 2025/26 Monthly Bands ▾
XOF 0 – 30,0000% — exempt
XOF 30,001 – 50,00012.10% on excess above 30,000
XOF 50,001 – 80,00014.45% on excess above 50,000
XOF 80,001 – 120,00019.30% on excess above 80,000
XOF 120,001 – 170,00023.80% on excess above 120,000
XOF 170,001 – 250,00027.60% on excess above 170,000
Above XOF 250,00031% on excess above 250,000

Calculated monthly on taxable income (gross minus CNSS). Annual tax-free threshold: XOF 360,000. CNSS employee contribution (5.5%) deductible before IUTS calculation.

CNSS Rates 2025 ▾
Employee CNSS5.5% up to XOF 800,000/month
Employer CNSS16% up to XOF 800,000/month

CNSS (Caisse Nationale de Sécurité Sociale) employee contribution (5.5%) is deductible from taxable income before IUTS is calculated. Administered by DGI Burkina Faso.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Rates based on Burkina Faso Code Général des Impôts. Verify with DGI Burkina Faso or a qualified Burkinabè tax advisor.
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Burkina Faso PAYE Tax Guide 2025/26

Burkina Faso uses IUTS (Impôt Unique sur les Traitements et Salaires), a unified payroll tax administered by DGI (Direction Générale des Impôts). The system uses seven progressive monthly bands from 0% to 31%, calculated on taxable income after deducting the CNSS employee contribution (5.5%). Employers withhold IUTS monthly and remit to DGI by the 7th of the following month.

Burkina Faso uses the West African CFA franc (XOF), fixed to EUR at 655.957. The tax-free threshold is XOF 30,000/month (XOF 360,000/year). Notably, IUTS rates are expressed as composite rates (12.10%, 14.45%, 19.30%, 23.80%, 27.60%) rather than round numbers — this reflects Burkina Faso's specific CGI (Code Général des Impôts) structure which consolidates multiple levies into a single unified charge.

CNSS (Caisse Nationale de Sécurité Sociale) collects social security at 5.5% from employees and 16% from employers, but only up to the official XOF 800,000 monthly contribution ceiling. The employee contribution is fully deductible before IUTS calculation, reducing the effective tax burden. Burkina Faso's IUTS top rate of 31% is one of the highest in WAEMU, applying above XOF 250,000/month.

Unlike some East African countries, Burkina Faso has no separate Skills Development Levy (SDL) or Workers Compensation Fund (WCF). The "unified" IUTS system is designed to simplify compliance for employers. Compared to Niger's 9-band structure, Burkina Faso's 7-band schedule has a lower top threshold (250k vs Niger's 2M) but a higher top rate structure when factoring in CNSS.

Burkina Faso Tax Bands

Monthly Income (XOF)IUTS Rate
0 – 30,0000%
30,001 – 50,00012.10%
50,001 – 80,00014.45%
80,001 – 120,00019.30%
120,001 – 170,00023.80%
170,001 – 250,00027.60%
Above 250,00031%

CNSS employee: 5.5% of salary up to the official XOF 800,000 monthly ceiling, deductible before IUTS. Currency: XOF (WAEMU CFA franc), fixed to EUR at 655.957.

Burkina Faso Tax FAQ

Common PAYE Questions

What are the Burkina Faso PAYE tax bands for 2025/26?

Seven monthly bands under DGI IUTS: 0% on first XOF 30,000; 12.10% on 30,001–50,000; 14.45% on 50,001–80,000; 19.30% on 80,001–120,000; 23.80% on 120,001–170,000; 27.60% on 170,001–250,000; 31% above 250,000. Annual tax-free threshold: XOF 360,000. Bands applied after CNSS deduction (5.5%).

Is CNSS contribution deductible from IUTS taxable income?

Yes — the employee's CNSS contribution (5.5% of salary, subject to the official XOF 800,000 monthly ceiling) is deductible from gross pay before calculating IUTS. This reduces taxable income and therefore your tax liability. CNSS is the Caisse Nationale de Sécurité Sociale of Burkina Faso.

What is IUTS in Burkina Faso?

IUTS (Impôt Unique sur les Traitements et Salaires) is Burkina Faso's unified payroll income tax. Administered by DGI (Direction Générale des Impôts), it applies seven progressive monthly bands from 0% to 31%. The IUTS rates are higher than many neighbours because they incorporate a broader tax base. Employers withhold monthly and remit to DGI.

Why are Burkina Faso's IUTS rates unusual (e.g. 12.10%, 14.45%)?

Burkina Faso's IUTS uses a unified (impôt unique) system where the marginal rates appear as combined rates. The rates reflect Burkina Faso's specific CGI (Code Général des Impôts) schedule, which differs from the simpler round-number bands seen in countries like Niger or Mali.

What currency does Burkina Faso use?

Burkina Faso uses the West African CFA franc (XOF), shared with seven WAEMU members including Niger, Mali, and Côte d'Ivoire. XOF is fixed to EUR at 655.957. All IUTS calculations are in XOF.

When must employers remit IUTS to DGI Burkina Faso?

IUTS must be filed and paid to DGI by the 7th day of the following month. CNSS contributions are remitted separately. Late payment attracts penalties under the Code Général des Impôts. Employers must file monthly returns even for nil-tax months.