- Brackets updated
Refreshed from DGI CGI and EAI guide — brackets, WHT, TVA name, DGI URL, filing, sources, verified date (https://dgi.bf/verification/CGI) Source
Top income tax
27.5%
Worldwide system
Corporate tax
27.5%
TVA
18.0%
standard rate
Tax residency
183 days
5 tax treaties
Burkina Faso tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income under the Code general des impots (CGI). Employment income is subject to the impot unique sur les traitements et salaires (IUTS) withheld monthly; business and professional profits use progressive impot sur les benefices (IBICA/IBNC) with a 27.5% top bracket. Companies pay impot sur les societes (IS) at a flat 27.5% on taxable profit. Standard TVA is 18%. WAEMU/UEMOA member; XOF is pegged to the euro.
- Top PIT rate
- 27.5%
- Corporate tax rate
- 27.5%
- TVA
- 18.0%
- Capital gains tax
- Rate not recorded
- Social security (employee)
- Rate not recorded
- Social security (employer)
- Rate not recorded
- Dividend withholding
- 12.5%
- Interest withholding
- 25.0%
- Royalty withholding
- 20.0%
- Treaty count
- 5
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| XOF 0 | XOF 500,000 | 10.0% |
| XOF 500,001 | XOF 1,000,000 | 20.0% |
| XOF 1,000,001 | and above | 27.5% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Under Art.107 CGI, a person has a fiscal domicile in Burkina Faso if they have a permanent home there, if their centre of vital interests is in Burkina Faso, or—when neither test applies—if they habitually stay at least 183 days (continuous or not) in any 12-month period. Residents are generally taxable on worldwide salary and business income, subject to tax treaties.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- 30 April
Sources
- DGI — Code general des impots (verification) (accessed Oct 9, 2026) Headline PIT/IBICA brackets, IUTS salary scale, IS 27.5%, TVA 18%, IRCM WHT, non-resident service WHT, residency, filing
- EAI International — Burkina Faso fiscal guide (accessed Oct 9, 2026) Cross-check CIT 27.5%, IRCM dividend/interest rates, mining CIT 17.5%