Taxes in Burkina Faso

The main legal basis is the General Tax Code (Code général des impôts (CGI)), together with the Finance Law 2026 (Loi de finances 2026), which has applied since 1 January 2026. The currency used for tax payments is the West African CFA franc (CFA-Franc BCEAO (FCFA)). The system is predominantly based on self-assessment: taxpayers or their employers declare the relevant amounts and pay them within the applicable deadline. The DGI is responsible for tax registration, assessment, collection, audits, land and cadastral matters, and tax treaties. It operates through national, regional, provincial, and departmental offices. The Treasury receives public payments. The responsible DGI office depends on the tax involved and on the taxpayer’s residence, registered office, activity, or owner’s residence. The TVM and the contribution foncière partly support local authorities. Customs and import duties are handled by the customs authority. A key document is the personal tax identification number (IFU), an alphanumeric tax identification number with eight digits and one letter. It is used, among other things, for tax returns, certificates, public tenders, import and customs procedures, and bank and business accounts. Registration takes place at the responsible tax office; for individuals, this may require, for example, a 200-FCFA stamp as well as proof of identity, address, and, where applicable, salary. Companies and self-employed persons are assigned to a tax regime based on their turnover and activity. The normal tax regime (régime normal d’imposition (RNI)) applies to annual turnover excluding VAT of at least 50,000,000 FCFA and requires SYSCOHADA standard accounting, monthly returns, and annual financial statements. The simplified tax regime (régime simplifié d’imposition (RSI)) applies to turnover of at least 15,000,000 FCFA and less than 50,000,000 FCFA; returns are filed quarterly and annually, and invoices showing VAT generally may not be issued. An option for the RNI must be declared before 1 February, requires tax and accounting obligations to have been met as well as a VAT commitment, and is generally binding for three years. For independent activities below 15,000,000 FCFA, the micro-enterprise contribution (contribution des micro-entreprises (CME)) may apply. It combines, among other items, IBICA, IS, MFP, TPA, patente, and licence. Under the declarative system, the turnover thresholds are 5,000,000 to less than 15,000,000 FCFA for individuals and less than 15,000,000 FCFA for legal entities; the fixed-rate system applies to individuals with less than 5,000,000 FCFA. An excess must be reported within 30 days. The déclaration d’existence must also be filed within 30 days. The annual return is due no later than 31 March; depending on the case, payment may be made in four instalments between 1 and 10 April, July, October, and January. Direct taxes include corporate income tax, IS, at 27.5 percent of taxable profit, and the minimum tax on industrial, commercial, and agricultural activities, MFP, at 0.5 percent of turnover excluding VAT; under the RNI, the minimum is 1,000,000 FCFA. The tax on salaries and wages, IUTS, is withheld monthly by employers, and benefits in kind may also be included. The monthly brackets range from 0 percent up to 30,000 FCFA to 25 percent on the portion above 250,000 FCFA; a reduction for family responsibilities may also apply. Other direct taxes concern rental and property income, investment income, payroll, gains from disposals of assets, vehicles, and real estate. For rental and property income, half of the gross rent excluding VAT is treated as a flat expense for IRF; the rates are 18 percent up to 100,000 FCFA and 25 percent on the portion above that amount. The return and payment are due no later than the 10th day of the following month. TPA is 3 percent of the payroll base and is also due no later than the 10th day of the following month. The contribution foncière is payable annually; for undeveloped land, it may amount to 0.2 percent of the cadastral value, while TFS is 10 percent for certain rental values. Local variations and exemptions must be checked. Vehicle owners pay TVM annually for vehicles with four or more wheels, generally by 31 March; for two- and three-wheelers and quadricycles, it is payable once upon registration. The amount depends, among other things, on engine power. VAT is generally 18 percent. A rate of 10 percent applies to approved hotel and restaurant services. Only companies under the RNI may generally show VAT on invoices. Other indirect taxes include, among others, TAF, TDT, taxes on air tickets, gambling, beverages, tobacco, perfumes and cosmetics, plastics, petroleum, coffee, tea, kola, insurance, and imports. Export, input-tax, and exemption rules depend on the transaction. For 2026, the VAT withholding rate was increased from 20 to 30 percent; the deadline for applications to refund a VAT credit was shortened to six months. The synthetic livestock contribution (contribution synthétique des élevages (CSE)) applies to livestock, poultry, raw hides, fisheries, and aquaculture. The return and payment are made quarterly within 30 days. For 2026, 30 percent of the revenue goes to the state and 70 percent to the Burkinabè Council of Agropastoral and Fisheries Sectors (Conseil burkinabè des filières agropastorales et halieutiques). The non-declarant regime (régime des non-déclarants (RND)) covers, among others, NGOs, associations, foundations, projects, state and municipal bodies, international organizations, missions, employees, and individuals. Occasional sales or services may be subject to a final withholding; repeated activity may require a different classification. Returns and payments can partly be made electronically through eSINTAX. ePAYMENT uses an account at a partner bank, while mPAYMENT uses, among others, Orange Money or Moov Money. Electronic documents can be used to request or check, for example, a quitus fiscal, a certificate of non-taxation, payment certificates, exemption certificates, IFU certificates, and tax-status certificates. The certified electronic normal invoice, FNEC or FEC, is being rolled out; the specific obligation depends on the current DGI requirements. The DGI may inspect documents without prior notice. For an on-site accounting audit, it must generally give at least eight full days’ notice and comply with the audit charter. The audit may last no more than six months for turnover of at least 50,000,000 FCFA and no more than three months otherwise. If an additional assessment is proposed, the taxpayer receives a reasoned notice and generally has 30 days to respond. In the event of non-compliance or refusal, an assessment made ex officio may follow; in that case, the taxpayer bears the burden of proof. The taxpayer may choose an adviser and, under certain conditions, rely on a legitimate administrative interpretation. Depending on the dispute, a tax assessment may be challenged through conciliation for valuation disputes from 5,000,000 FCFA, an application for a discretionary reduction or remission, or judicial legal proceedings. Written submissions should include the assessment or additional assessment, tax and payment evidence, the reasoning, the date, and the signature; a 500-FCFA stamp may be required. Jurisdiction and deadlines depend on the CGI and the specific procedure. For cross-border matters, double-tax treaties and UEMOA and ECOWAS rules take precedence where applicable. A fixed place of business, construction or assembly activity lasting more than six months, or services provided by personnel for more than 183 days within twelve months may create a permanent establishment. Non-resident service providers without a permanent establishment are generally subject to a 20 percent withholding; a rate of 10 percent applies to certain road transport within CEDEAO where there is no tax residence. Non-resident companies without a permanent establishment may need an approved tax representative. Transfer-pricing documentation, annual returns, country-by-country reporting, and information on the beneficial owner may also be required. The specific deadlines are not uniform: IUTS, TPA, VAT, and IRF are typically handled monthly, RSI and CSE quarterly, and CME and TVM annually. The DGI’s current calendars should be checked because some public calendar pages may be outdated. For 2026, changes included CoRI, a special import tax on weapons and ammunition, and clarifications for professional activities under the RSI. Tax incentives for certain agricultural and industrial goods depend on the applicable legal basis.