Jurisdiction overviewTax in Burkina Faso
Last reviewed: · by TaxProsRated editorial
Key points
Burkina Faso's Direction Générale des Impôts (DGI) administers the tax system. Personal income tax (IUTS) is progressive across seven brackets up to 25%. Corporate tax (IS/BIC) is 27.5% standard, with a separate régime minier for mining. VAT (TVA) is 18%. The currency is the West African CFA Franc (XOF), pegged to EUR at 655.957 under the UEMOA monetary union. Burkina Faso has approximately six active double tax treaties — no US-BF treaty exists.
Who is the tax authority?
Burkina Faso's tax system is run by the Direction Générale des Impôts (DGI), which operates under the Ministère de l'Économie et des Finances. The DGI administers all major taxes — IUTS, BIC, TVA, and withholding obligations.
The legal foundation rests on the Code Général des Impôts (CGI) and annual Loi de Finances amendments. The Code Minier (Loi 036-2015, amended 2018) governs mining-sector taxation separately. Burkina Faso is a founding member of the UEMOA monetary union and its tax-directive harmonisation framework applies across all eight member states.
Burkina Faso is also a member of AfCFTA and of the OHADA commercial law zone. Its ECOWAS membership was suspended following the post-2024 Alliance des États du Sahel political realignment alongside Mali and Niger.
What is the tax year and when are returns due?
Burkina Faso uses the calendar year (1 January to 31 December) as the tax year for individuals. IUTS is withheld monthly by employers from salaries and wages.
Corporate annual IS/BIC returns are due 30 April for the prior fiscal year. TVA-registered businesses file monthly TVA returns. Provisional corporate tax is settled through a quarterly acomptes regime during the year.
Who counts as a Burkinabe tax resident?
Under the Code Général des Impôts, an individual is a tax resident of Burkina Faso if any one of three conditions applies:
- Habitual residence in Burkina Faso (permanent home or centre of life)
- Physical presence for 183 days or more in the calendar year
- Burkinabe-source professional activity as the primary economic activity
Residents pay IUTS on worldwide income. Non-residents pay tax only on Burkinabe-source income. The three tests apply independently — meeting any one triggers resident status.
What are the personal income tax rates?
Burkina Faso uses the IUTS (Impôt Unique sur les Traitements et Salaires) — a progressive tax on salaries and wages with seven brackets. Annual thresholds (approximate XOF equivalents from monthly brackets):
| Annual income (XOF) | IUTS rate |
|---|---|
| Up to 360,000 | 0% |
| 360,001 to approx 1,200,000 | 12.1% |
| Approx 1,200,001 to 2,400,000 | 13.9% |
| Approx 2,400,001 to 3,600,000 | 15.7% |
| Approx 3,600,001 to 6,000,000 | 18.4% |
| Approx 6,000,001 to 8,500,000 | 21.7% |
| Above 8,500,000 | 25% |
Self-employed individuals and professionals fall under a separate category of the CGI. Social security and CNSS contributions apply on top of IUTS for formal-sector employees.
How does corporate tax work?
Burkina Faso's corporate income tax is called IS (Impôt sur les Sociétés) or BIC (Bénéfices Industriels et Commerciaux). The standard rate was reformed from 30% down to 27.5% — a meaningful reduction that brought Burkina Faso closer to regional peers.
Applies to resident companies in most sectors — trade, services, manufacturing, agriculture, telecoms, and professional activities.
Mining companies pay 27.5% IS plus gold royalties of 3–7% of turnover and state-equity participation provisions under Loi 036-2015 (amended 2018). Classification matters — general IS vs régime minier changes total liability significantly.
Withholding tax on dividends paid to non-residents is 12.5%. Tax losses carry forward for four years. Pillar Two global minimum tax has not been transposed. Annual IS/BIC returns are due 30 April.
What about TVA and other indirect taxes?
Burkina Faso's TVA (Taxe sur la Valeur Ajoutée) follows UEMOA directive harmonisation. The standard rate across all eight UEMOA member states is 18%.
| Rate | Applies to |
|---|---|
| 18% | Standard rate — most goods and services |
| 0% | Exports (zero-rated, not exempt) |
| Exempt | Basic foodstuffs, healthcare, education, specific agricultural inputs |
TVA registration applies to businesses above the annual turnover threshold set in the annual Loi de Finances. Below-threshold businesses may fall under a simplified régime forfaitaire. Monthly TVA returns are due for registered businesses.
Customs duties apply on imports under ECOWAS common external tariff provisions (subject to the post-2024 Alliance des États du Sahel political transition). Excise duties apply on tobacco, alcohol, and petroleum products.
What is the currency and monetary framework?
XOF pegged to EUR at 655.957
The West African CFA Franc (XOF) is issued by the BCEAO (Banque Centrale des États de l'Afrique de l'Ouest) in Dakar and is shared by all eight UEMOA member states. The peg to EUR has been in place since the CFA Franc's original peg to the French franc. No independent monetary policy exists at the national level — exchange-rate risk is eliminated for EUR-denominated transactions.
The fixed peg means Burkina Faso cannot devalue its currency in response to shocks. Cross-border remittances within the UEMOA zone face no currency conversion costs. Transactions with non-EUR countries carry conversion risk at the XOF/EUR/target-currency route.
How are cryptoassets taxed?
Burkina Faso has no dedicated crypto-asset tax legislation. The BCEAO has issued cautionary advisories warning against crypto-asset use across the UEMOA zone, but no formal ban has been enacted.
The BCEAO has flagged crypto-assets as carrying high risk and has discouraged their use in the UEMOA zone. No specific tax rate applies. Where crypto gains are declared, they fall under the general BIC framework for capital gains from business activity or the miscellaneous income category under the CGI. The absence of specific rules means practitioners apply the closest analogue — which varies by transaction type.
What is the treaty network?
Burkina Faso has approximately six active bilateral tax treaties. The network is very thin compared to larger African economies. France is the primary treaty partner — inherited from the post-colonial fiscal framework. Tunisia, Morocco, and Mauritius also have treaties. No US-BF treaty exists; US nationals and companies operating in Burkina Faso face full double-tax exposure under domestic law on both sides.
Burkina Faso has NOT ratified the OECD Multilateral Instrument (MLI). UEMOA's multilateral tax convention provides limited regional coverage among member states.
What is the UEMOA and ECOWAS context?
UEMOA (Union Économique et Monétaire Ouest-Africaine) links Benin, Burkina Faso, Côte d'Ivoire, Guinea-Bissau, Mali, Niger, Senegal, and Togo under a single currency (XOF), a common central bank (BCEAO), and harmonised tax directives. The TVA 18% rate, common customs tariff, and transfer-pricing disclosure rules are UEMOA directives applied uniformly across all eight states.
Burkina Faso's ECOWAS membership was effectively suspended post-2024 following the Alliance des États du Sahel political realignment alongside Mali and Niger. Trade and customs frameworks are in transition — cross-border compliance in the wider ECOWAS 15-nation zone requires verification of current rules before assuming ECOWAS common external tariff applicability.
Where does Burkina Faso sit in the West African cohort?
Burkina Faso anchors the West African/Sahelian standard-tax cohort — landlocked francophone economies with CFA-Franc currencies, BIC corporate tax, and TVA at or near 18%. The regional picture across seven cohort members:
Common pitfalls and compliance traps
Foreign companies and individuals operating in Burkina Faso face several recurring traps:
US nationals and US-incorporated businesses earn income in Burkina Faso with no treaty relief. Both US and Burkinabe domestic tax apply in full — foreign tax credit is the only partial remedy.
Classification as a mining-code entity vs a standard BIC company changes total liability — royalties of 3–7% of turnover stack on top of the 27.5% IS rate. Getting this classification wrong at entity formation is costly to unwind.
Tax rules are shaped by UEMOA directives that apply uniformly across eight member states. A practitioner experienced in Senegal or Côte d'Ivoire will be broadly familiar with the framework — but country-level CGI amendments vary. Cross-country assumptions cause errors.
Corporate structures, accounting, and commercial contracts follow the OHADA harmonised framework — different from common-law equivalents. UK or US practitioners unfamiliar with OHADA need a francophone co-counsel for entity setup and restructuring.
Burkina Faso's Alliance des États du Sahel realignment with Mali and Niger placed ECOWAS membership in suspension. Customs tariffs and free-movement rules that previously relied on ECOWAS reciprocity are in flux. Verify current status before structuring any ECOWAS-zone trade flow.
CGI rates and thresholds change every year via the budget law. The 27.5% corporate rate itself came from a reform that replaced the prior 30% rate. Practitioners must verify figures against the most recent Loi de Finances before filing.
Post-2022 governance transition and ongoing security challenges in parts of Burkina Faso affect business operations and the practical reach of DGI tax administration in certain regions. International risk assessments and local legal counsel are essential for new market entries.
When should you call a Burkinabe tax pro?
Some situations call for professional support:
- Income from mining activities — régime minier classification and royalty calculations require specialist knowledge
- Cross-border income with no US-BF treaty in place — foreign tax credit mechanics are complex
- IS/BIC annual return filing — provisional acomptes and year-end true-up need accurate computation
- Post-2024 ECOWAS/Alliance des États du Sahel customs reclassification — trade flows with ECOWAS partners need current verification
- DGI audit or assessment notice — 5-year standard limitation period (extended for fraud)
- New entity setup — OHADA entity type selection and CNSS registration run in parallel with DGI registration
- TVA registration threshold determination — the annual Loi de Finances sets the threshold
Two ONECCA-registered firms operate in Burkina Faso: Deloitte Burkina Faso and Mazars Burkina Faso, both headquartered in Ouagadougou. Listings appear in the directory below.
This page is general information. It is not personal guidance for your specific situation. Tax rules change — always verify current figures with the DGI or a licensed Burkina Faso practitioner before filing.
Frequently asked
Who is the Burkinabe tax authority?
The Direction Générale des Impôts (DGI), operating under the Ministère de l'Économie et des Finances. The DGI administers IUTS, IS/BIC, TVA, and withholding taxes under the Code Général des Impôts (CGI) and annual Loi de Finances amendments.
When is the Burkinabe annual return due?
Corporate IS/BIC annual returns are due 30 April for the prior fiscal year. Provisional corporate tax is paid through quarterly acomptes. IUTS is withheld monthly by employers. TVA-registered businesses file monthly TVA returns.
Who is a Burkinabe tax resident?
Tax residents have habitual residence in Burkina Faso, are physically present 183 days or more in the calendar year, or have Burkinabe-source professional activity as their primary economic activity. Residents pay IUTS on worldwide income. Non-residents pay tax only on Burkinabe-source income.
What are the Burkinabe personal income tax rates?
IUTS uses seven progressive brackets: 0% up to XOF 360,000/year; then 12.1%, 13.9%, 15.7%, 18.4%, 21.7%, reaching 25% above approximately XOF 8,500,000/year. Monthly withholding applies to formal-sector employees.
How does Burkina Faso's corporate tax work?
IS/BIC is 27.5% flat for standard companies (reformed from 30%). Mining entities under the Code Minier pay 27.5% IS plus gold royalties of 3–7% of turnover and state-equity provisions. Non-resident dividend withholding is 12.5%. Tax losses carry forward four years. Pillar Two not transposed.
What is the Burkinabe TVA rate?
TVA is 18% standard rate under UEMOA directive harmonisation — the same rate applies across all eight UEMOA member states. Exports are zero-rated. Basic foodstuffs, healthcare, and education carry exemptions. Monthly TVA returns apply to registered businesses.
How does Burkina Faso tax cryptoassets?
No dedicated crypto-asset tax law exists. The BCEAO has issued cautionary advisories discouraging crypto use across the UEMOA zone. Where gains are declared, they fall under the general BIC framework or miscellaneous income category of the CGI. No specific rate applies.
How many tax treaties does Burkina Faso have?
Approximately six active bilateral tax treaties. France is the primary partner — inherited from the post-colonial fiscal framework. Tunisia, Morocco, and Mauritius also have treaties. No US-BF treaty exists. The OECD Multilateral Instrument (MLI) has not been ratified. UEMOA's multilateral tax convention provides limited regional coverage.
Major tax firms in Burkina Faso
Verified directory of the largest accounting + tax practices operating in Burkina Faso. Listings are entity-level reference cards — claim flow is open to firm representatives.
- Big 4
Deloitte Burkina Faso
- National
Mazars Burkina Faso
Find a tax pro in Burkina Faso
Browse credentialed pros serving Burkina Faso — filter by specialty, language, and credential type.
Browse the Burkina Faso directorySources
The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- DGI (Burkina Faso) · accessed
- Government of Burkina Faso · accessed
- Government of Burkina Faso · accessed
- Ministry of Economy (Burkina Faso) · accessed
- PwC Worldwide Tax Summaries · accessed
- Government of Burkina Faso · accessed
- UEMOA · accessed
- BCEAO · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Burkina Faso as of July 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.