Employment Cost Calculator for Burkina Faso
Calculate the total cost of employing someone in Burkina Faso, including taxes, benefits, and our management fee.
Employer Tax Contributions
| Tax Type | Rate | Base |
|---|---|---|
| Social Security (CNSS) | 16% | Gross Salary (up to a ceiling of XOF 600,000/month) |
| Employer and Apprenticeship Tax (TPA) | 3% | All remuneration (salaries, wages, allowances, emoluments, benefits in kind) |
| Payroll Tax (IUTS) | 0%-25% (progressive) | Taxable employment income (salaries, wages, allowances, emoluments, benefits in cash and kind) |
Filing & Compliance
- Monthly remittances for withheld taxes (IRPP/IUTS) and CNSS contributions are typically due by the 15th of the following month.
- Employers in the private sector must declare and remit the Patriotic Support Fund (FSP) withholding tax to the General Directorate of Taxes by the 10th of the following month.
- Annual reporting summarizing total salaries paid and taxes withheld for each employee is required.
In Burkina Faso, employers deduct taxes and social security contributions from employee salaries.
Employee Tax Deductions
- Individual Income Tax (IUT): A progressive tax levied on all income earned by residents and non-residents.
- Tax on Incentives/Motivations: A 1% tax applied to net salary after social security and IUT deductions, applicable to bonuses and other incentives. An additional 25% tax on incentives/motivations is levied on public sector employees. These contributions are deducted by the employer.
- As of 2025, the tax treaty between Burkina Faso and France is no longer in effect, impacting tax obligations for French companies operating in Burkina Faso. This means that dividends, interest, and royalties paid by Burkina Faso-based companies to French parent companies are now subject to French withholding tax, and taxes paid in Burkina Faso cannot be credited against French taxes, but may be deductible in France.
Social Security Contributions
- Employees contribute 5.5% of their salary towards social security.
- There is no wage-based limit on these contributions as of today, however, it could be introduced in the future.
Employer Payroll Tax
- Employers pay a 3% payroll tax based on the employee's gross salary.
- Employers also match employee social security contributions with 16% of the employee’s salary.
Additional Considerations
- 13th Salary: End-of-year bonuses are common in Burkina Faso. These are subject to the 1% tax on incentives/motivations, and, if applicable, the additional 25% for public sector employees.
- Minimum Wage: The minimum monthly wage in Burkina Faso's formal sector is 34,664 XOF. Some sectors, like agriculture, don't have a set minimum wage. Note: While the minimum wage is important for overall compliance, it currently does not directly influence tax calculations.
Disclaimer: This information is current as of February 5, 2025, and is subject to change. Consult with a tax professional for personalized advice.
