Burkina Faso Payroll (IUTS & TPA)

AI-drafted from official sources (DGI Burkina Faso CGI — Loi 058-2017/AN, Art. 105–119 IUTS, Art. 227–230 TPA, Art. 760–769 penalties, OCR-verified from the official 2018 edition; SMIG 2024 decree). Pending accountant verification. The pre-2017 IUTS scale (2%–30%) is OUTDATED — use the Art. 110 scale below.

Section 1 -- Quick reference

Field	Value
Country	Burkina Faso
Currency	FCFA (XOF)
Salary tax	IUTS — Impôt Unique sur les Traitements et Salaires
IUTS basis	Monthly taxable salary (after abatement), progressive (CGI Art. 110)
Professional-expenses abatement	25% of base salary (20% for senior categories) (CGI Art. 111)
Pension/retirement deduction	Deductible within 8% of base salary (CGI Art. 111)
Family-charge reductions	1 charge 8%, 2 charges 10%, 3 charges 12%, 4 charges 14% of computed tax; max 4 charges (CGI Art. 113)
Employer obligation	Withhold IUTS monthly for the Treasury (retenue à la source) (CGI Art. 112, 115)
IUTS payment deadline	First 10 days of the following month (CGI Art. 116)
Annual employer return	État nominatif of remunerations, before 30 April (CGI Art. 117)
TPA (employer payroll tax)	3% of taxable remuneration incl. benefits in kind (CGI Art. 229)
TPA payment deadline	By the 10th of the following month (CGI Art. 230)
SMIG (minimum wage)	45,000 FCFA/month (decree of 21 Jan 2024)
IUTS late/no withholding penalty	50% of un-withheld amounts + 1% per month (CGI Art. 760)
Authority	Direction Générale des Impôts (DGI)
Primary legislation	CGI (Loi 058-2017/AN) Art. 105–119, 227–230, 760–769
Contributor	Open Accounting Skills Registry
Validated by	Pending
Last research update	June 2026

|---| | 0 to 30,000 | 0% | | 30,100 to 50,000 | 12.10% | | 50,100 to 80,000 | 13.90% | | 80,100 to 120,000 | 15.70% | | 120,100 to 170,000 | 18.40% | | 170,100 to 250,000 | 21.70% | | 250,100 and above | 25% |

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Section 3 -- From gross to taxable, then to tax

1. Start from gross salary including taxable allowances and benefits in kind.
2. Apply exempt-allowance caps (housing 20% of taxable salary, max 50,000 FCFA/mo; function 5%, max 30,000; transport 5%, max 20,000 — CGI Art. 106).
3. Deduct the 25% professional-expenses abatement (20% for senior categories) and pension contributions within 8% of base salary (Art. 111).
4. Apply the Art. 110 scale to the monthly taxable income.
5. Reduce the computed tax by the family-charge reduction (8/10/12/14% for 1–4 charges; max 4) (Art. 113). Eligible charges: minor/infirm children or under-25 in study; supported orphans; a non-salaried spouse.

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Section 4 -- TPA (Taxe Patronale d'Apprentissage)

Employer tax of 3% (CGI Art. 229) on total cash remuneration plus benefits in kind, estimated as for IUTS (Art. 228). Declared and paid by the 10th of the following month (Art. 230); semi-annual option if monthly TPA <= 2,500 FCFA. CGA members get a 20% abatement on the base (Art. 228-2). Exemptions: State and local authorities, diplomatic missions, private education/health, non-profits (Art. 227-2).

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Section 5 -- Filing and penalties

• IUTS and TPA declared and paid in the first 10 days of the following month (Art. 116, 230). Small-amount semi-annual option: IUTS <= 5,000 FCFA/mo; TPA <= 2,500 FCFA/mo.
• IUTS penalties (Art. 760–762): no/insufficient withholding 50% + 1%/month; withheld but paid late (<=60 days) 25%/month; >60 days late 100% + 1%/month; withheld but never paid 200% + 1%/month; employer-obligation breaches 25%, min 25,000 FCFA.
• TPA late filing: 25% of duties due (Art. 769).

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Section 6 -- Prohibitions

• NEVER use the pre-2017 IUTS scale (2%–30%) — use the Art. 110 scale above.
• NEVER allow more than 4 family charges.
• NEVER omit TPA (3%) or CNSS employer contributions (see bf-social-contributions).
• NEVER compute numbers — the engine handles arithmetic.
• Confirm the SMIG and every article number against current sources before filing.

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