Tax in Burkina Faso

Who is the tax authority and where do filings live?

Burkina Faso's Direction Generale des Impots (DGI) under the Ministry of Economy, Finance and Budgetary Planning administers Burkina Faso's tax system [SC1]. Substantive law: Code General des Impots (CGI), Code Minier (Loi 036-2015 amended Loi 2018-040 with subsequent post-2023 modifications), WAEMU tax directives, OHADA framework, and successive Loi de Finances amendments. Burkina Faso is a WAEMU and AfCFTA member; ECOWAS membership suspended post-2024 withdrawal announcement (Alliance des Etats du Sahel with ML/NE).

What is the tax year and when are returns due?

Individual tax year is the calendar year. IUTS withheld monthly. Corporate annual returns due 30 April for prior fiscal year [SC1]. TVA monthly returns. Provisional CIT through quarterly acomptes regime.

Who is a Burkinabe tax resident?

Under CGI, an individual is tax resident if (a) habitual residence in Burkina Faso, (b) physically present 183+ days, OR (c) Burkinabe-source professional activity [SC2]. Residents taxed on worldwide income.

What are the personal income tax rates?

Progressive IUTS brackets: 0 percent up to XOF 30,000 monthly; ascending rates 12.10/13.90/15.50/17.20/18.80/22.50/25 percent ascending [SC1]. Top 25 percent above XOF 600,000 monthly. Personal allowance applies. Self-employment under separate framework.

How does Burkina Faso's corporate tax work?

IS 27.5 percent flat for resident companies [SC2]. Mining sector under Code Minier: 27.5 percent + Royalty 3-7 percent (gold) + state-stake provisions. Withholding on dividends to non-residents 12.5 percent. Pillar Two not transposed. Tax losses 4 years.

What about VAT?

TVA 18 percent under WAEMU directive harmonisation [SC3]. Zero-rated on exports.

How are cryptoassets taxed?

BCEAO advisory: cryptoassets restricted under WAEMU framework [SC2]. Where declared, gains under existing income-tax categories.

What is the treaty network and what are the audit triggers?

Burkina Faso has approximately 6 active double tax treaties [SC4]. WAEMU Multilateral Tax Convention. MLI not yet ratified. Standard SOL 5 years; extended for fraud or for mining-sector matters.

What are the common penalties and pitfalls for foreigners?

Penalty framework: late filings, failure to file, incorrect declarations, transfer-pricing adjustments [SC5]. Common pitfalls: (1) post-2022 governance-transition context affecting tax administration progressively; (2) post-2024 ECOWAS withdrawal announcement (Alliance des Etats du Sahel with ML/NE); (3) Code Minier post-2018 reform progressively raised state stake; (4) gold-sector concentration creates sector-specific compliance complexity; (5) Pillar Two not transposed; (6) limited treaty network (6 DTCs); (7) MLI not yet ratified; (8) WAEMU framework with monetary union (XOF) and tax-directive harmonisation; (9) francophone tradition with OHADA framework; (10) Loi de Finances annual amendments; (11) AfCFTA member; (12) Burkina Faso-Russia security/economic-cooperation framework affecting cross-border flows.