DoubleTaxationTaxes on salary: Burkina Faso preliminary data
How much income tax and social contributions are paid on a salary in Burkina Faso, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | F CFA 39,357,420 ≈ €60,000 |
|---|---|
| Income tax | F CFA 7,515,444 ≈ €11,457 |
| Employee contributions | F CFA 396,000 ≈ €604 |
| Take-home pay | F CFA 31,445,976 ≈ €47,939 |
| Employer contributions and payroll taxes | F CFA 1,152,000 ≈ €1,756 |
| Employer's labour cost | F CFA 40,509,420 ≈ €61,756 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 F CFA 19,678,710 | €60,000 F CFA 39,357,420 | €120,000 F CFA 78,714,840 |
|---|---|---|---|
| Sole proprietor | F CFA 4,745,481 26.8 % | F CFA 9,615,961 27.1 % | F CFA 19,356,923 27.3 % |
| Company | F CFA 6,475,526 36.6 % | F CFA 12,951,051 36.6 % | F CFA 25,902,102 36.6 % |
| Sole proprietor · Contribution des micro-entreprises (CME) — classe 8, zone A | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Contribution des micro-entreprises (CME) — classe 7, zone A | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Contribution des micro-entreprises (CME) — classe 6, zone A | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Contribution des micro-entreprises (CME) — classe 5, zone A | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Contribution des micro-entreprises (CME) — classe 4, zone A | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Contribution des micro-entreprises (CME) — classe 3, zone A | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Contribution des micro-entreprises (CME) — classe 2, zone A | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Contribution des micro-entreprises (CME) — classe 1, zone A | above the regime's limit | above the regime's limit | above the regime's limit |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Burkina Faso yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 655.957 XOF (Fixed peg 655.957 XOF per EUR, converted with ECB euro reference rate 2 Jan 2026 (1 EUR = 1.1721 USD, i.e. 0.853180 EUR per USD), 2026-01-02) ↗
Sources
- US SSA — Social Security Programs Throughout the World: Africa, 2019 — Burkina Faso
- ECB — euro foreign exchange reference rates (2 Jan 2026), used with the fixed XOF/EUR peg
- DGI Burkina Faso — Code général des impôts 2023 à jour avec la loi de finances 2023 (art. 87, 111-113, 140)
- DGI Burkina Faso — Exposé des motifs du projet de loi de finances 2026 (new tax measures: none on IUTS, IS or IRCM)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.