Burkina Faso annual company property tax

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Who this applies to

This prepares the ordinary taxe foncière des sociétés (TFS) workpaper for immovable property owned by an SA, SAS, SARL, mixed-economy company or State company, the forms listed in CGI art. 251. The tax benefits local-authority budgets. Do not extend this list to every legal person merely because it pays IS. CGI art. 251.

The owner or usufructuary on 1 January owes the tax for the whole year. A later sale is not a statutory pro-rata reduction in this chapter. For a bail à construction, the landowner is liable. Check title, usufruct and the legal nature of the lease before choosing the liable person. CGI art. 252.

Article 253 exempts share companies whose exclusive object is buying and selling immovable property, except properties they exploit or do not intend to sell. It separately exempts SONAPOST. A generic property-business description does not establish that exclusive-object exemption. Investment-code or convention exemptions require their own eligibility and operative-text checks and are outside this ordinary calculation. CGI art. 253.

This is a separate annual property job. Company profit belongs in corporate tax. General contribution foncière, residence tax, rental-income tax, lease registration and transfer duties are outside this workpaper. CGI arts. 271 and 273 exclude properties or land belonging to legal persons subject to TFS from the corresponding general contribution branches; this does not establish an exemption from every other property-related charge. CGI arts. 271, 273.

Rates, bands and thresholds

Item and conditions	Figure or rule for 2026	Official source
Annual liability identity	Owner or usufructuary on 1 January; whole year; construction lease: landowner	CGI art. 252
Ordinary rental-value base	Rental value at 1 January less 50% for depreciation, maintenance and repairs	CGI art. 254
Major repairs charged to the tenant	No 50% deduction	CGI art. 254, second paragraph
TFS rate	10% of the applicable base	CGI art. 256
Occupancy/rent declaration	In writing, on the administration's model, before 1 November each year	CGI art. 257
Incorrect or omitted declaration elements	25% of duties due, minimum XOF 100,000	CGI art. 772; Finance Law 021-2025/ALT art. 34
Late payment	10% of duties due plus 1% per month or fraction of a month	CGI art. 772; Finance Law art. 34
Taxation d'office	25% of duties due, minimum XOF 500,000	CGI art. 772; Finance Law art. 34
Commencement of the replacement penalty article	1 January 2026	Finance Law 021-2025/ALT art. 34

The levy is 10% of the statutory base, not invariably 5% of rent. The ordinary deduction produces that latter arithmetic only when its conditions are met. The table's penalties are separate statutory branches; it does not decide whether sanctions accumulate for a particular default.

The base

1. Establish the property's rental value at 1 January. For a rented property, art. 255(1) uses the price the owner derives from letting it. For owner occupation, use the rent the owner could obtain; actual zero rent is not a zero statutory value. CGI arts. 254 and 255(1).
2. Include the rental value of land, buildings of every kind and land forming an indispensable, immediate dependency of the construction in its assessment. Value land used industrially or commercially according to its assigned use. CGI art. 255(2), (4).
3. Follow the valuation sequence: authentic leases or verbal lettings concluded under normal conditions; if unavailable, comparison with premises whose rent is regularly documented or publicly known; if neither method can apply, direct appraisal. That appraisal determines market value, the regional average return for each property type, and applies that return to market value. Do not invent a municipal rate, comparable or appraisal yield. CGI art. 255(3).
4. For a construction lease, the rental value assessed on the owner throughout the lease is the annuity needed to amortise, over its duration, the works' price and charges imposed on the lessee. This statutory annuity is not automatically the cash ground rent. An actual annuity convention, works valuation and administrative execution remain unverified here. CGI art. 255(5).
5. Deduct 50% of rental value under the ordinary rule. If the tenant bears grosses réparations, do not apply that deduction. Inspect the actual repair clause and its classification; ordinary maintenance wording alone does not prove the exception. Then multiply the applicable base by 10%. These are statutory calculations before any separately established special exemption, credit or assessment correction. CGI arts. 254, 256.

Deadlines and filing

Article 257 requires the owner or usufructuary, as applicable, to send the assessment agents a written declaration before 1 November each year, on the tax administration's model. The information is stated as at production of that declaration, although the assessment base itself uses 1 January. Do not silently move either reference date. CGI arts. 254, 257.

Prepare these statutory fields:

• Each tenant's name or corporate name, the description of the let premises, principal rent and, where relevant, charges.
• Each rent-free occupant's name or corporate name and the description of the occupied premises.
• The description of vacant premises.

Keep the title/ usufruct evidence, leases, repair clauses and rental-value reconciliation with the workpaper. They support the chosen facts; this sentence does not assert an additional statutory attachment list. The actual model identifier, field numbers, submission channel and proof-of-filing screen have not been read. Do not label the workpaper a completed return.

For collection, direct taxes are represented by payment notices, assessments or another enforceable title (art. 675). General collection and exigibility rules distinguish the declaration/payment deadline or notification of the relevant notice and sums assessed after an adjustment (arts. 677–678). The ordinary TFS payment calendar has not been established in this workpaper. Do not repurpose the before-1-November valuation declaration as a verified payment deadline, and do not import the residence-tax calendar. Obtain the competent receiver's applicable assessment/payment document before scheduling payment. CGI arts. 675, 677–678.

Article 671 provides statutory payment methods, subject to their stated conditions, and requires an official receipt for every payment. Article 672 requires the payment amount, date and receipt number to be recorded on the assessment and declaration. Current electronic implementation and its ministerial conditions remain unverified; no authenticated portal was accessed. CGI arts. 671–672.

Penalties and interest

The signed Finance Law 021-2025/ALT of 27 December 2025, art. 34, replaces CGI art. 772 from 1 January 2026. Its full replacement text was read, including the three branches reproduced in the rates table: inaccurate/omitted assessment elements, late payment with monthly or fractional-month interest, and taxation d'office. The floors differ between the first and third branches. Do not use the lower declaration floor for an assessed-default case. Do not infer a complete late-declaration sanctions schedule or automatic stacking from that summary. Finance Law art. 34, Journal officiel spécial 1, 2 January 2026, p. 18; CGI art. 772, p. 308.

Assess the facts and effective period before computing a sanction. The absence of a verified payment deadline here prevents this workpaper from identifying the first late-payment day for a real file. Enforcement, objections, collection stays and all special sanctions remain outside scope.

Cross-border points

The ordinary TFS chapter identifies company forms, property, the liable owner/usufructuary and construction leases. It does not establish foreign-entity equivalence or a treaty exemption for a foreign owner in this workpaper. Refer those questions before applying this domestic calculation. CGI arts. 251–255.

Do not turn an IS or non-resident-services treaty conclusion into a TFS exemption. Those are separate jobs in corporate tax and non-resident services withholding; no treaty/property allocation has been checked here.

Two worked examples that recompute

Ordinary owner-occupied SARL. A SARL owns and occupies its building on 1 January. A supported art. 255 valuation, including the indispensable immediate land dependency, is XOF 6 million annually. No exemption applies, and the major-repairs exception does not apply. Actual rent received is zero, but the statutory rental value is not. The base is XOF 3 million after the 50% deduction; TFS is XOF 300,000. This uses an assumed, already supported valuation, not a sourced municipal valuation tariff. CGI arts. 252, 254–256.

name: Owner-occupied SARL rental-value base
inputs:
  supported_annual_rental_value: 6000000
steps:
  deduction: supported_annual_rental_value * 0.50
  taxable_base: supported_annual_rental_value - deduction
  tfs: taxable_base * 0.10
expected:
  deduction: 3000000
  taxable_base: 3000000
  tfs: 300000

Decision: does the repair clause switch off the deduction? Two otherwise comparable SA properties each have a supported annual rental value of XOF 12 million, the same 1 January ownership and no exemption. For property A, the owner bears major repairs: the ordinary base is XOF 6 million and TFS XOF 600,000. For property B, the lease puts major repairs on the tenant: no deduction, so the base is XOF 12 million and TFS XOF 1.2 million. The XOF 600,000 difference follows the legal repair burden; it is not an optional election or a recommendation to rewrite an existing lease. If the clause's legal classification is unresolved, stop before choosing a branch. CGI arts. 254, 256.

name: Owner versus tenant major-repairs boundary
inputs:
  supported_annual_rental_value: 12000000
steps:
  owner_repairs_base: supported_annual_rental_value * (1 - 0.50)
  owner_repairs_tfs: owner_repairs_base * 0.10
  tenant_repairs_base: supported_annual_rental_value
  tenant_repairs_tfs: tenant_repairs_base * 0.10
  difference: tenant_repairs_tfs - owner_repairs_tfs
expected:
  owner_repairs_base: 6000000
  owner_repairs_tfs: 600000
  tenant_repairs_base: 12000000
  tenant_repairs_tfs: 1200000
  difference: 600000

Ask the client first

1. What is the exact company form, and is an exclusive-object or special exemption being claimed?
2. Who owned the property or held the usufruct on 1 January, and is there a construction lease?
3. What buildings and indispensable immediate land dependencies are included, and what is their actual use?
4. What normal lease, comparable or documented appraisal supports annual rental value at 1 January?
5. Who bears major repairs under the contract, and which premises are let, free-occupied or vacant when the declaration is produced?
6. What assessment/payment notice, prior declaration, official receipt and default correspondence exist?

Sources

Source and actual scope read	Official URL	Read on
DGI official 2026 CGI, actual chapter arts. 251–257 including neighbouring licences/residence boundaries, pp. 107–109; general-contribution exemption clauses in arts. 271 and 273, pp. 112–114; collection arts. 669–678, pp. 286–288; penalty art. 772 and neighbours, pp. 307–308. Selected provisions only; pp. 107–108 also visually checked.	https://dgi.bf/wp-content/uploads/2026/10/CGI-2026-v2.pdf	2026-11-01
Signed Finance Law 021-2025/ALT, Gazette spécial 1 of 2 January 2026, full art. 34 replacing CGI art. 772 from 1 January 2026, p. 18; promulgation on p. 2 and neighbouring articles 32–36 read. Scanned p. 18 visually checked against OCR. Other tax amendments were screened to locate the relevant overlay; this is not full-law currentness certification.	https://dgi.bf/wp-content/uploads/2026/01/JOURNAL-OFFICIEL-N%C2%B001-SPECIAL-LOI-DE-FINANCES-2026.pdf	2026-11-01

Not yet confirmed: current TFS declaration model, field identifiers, submission/acknowledgement screens and ordinary payment calendar; local rental comparables, valuation practice, yields and construction-lease annuity method; classification of disputed major-repair clauses and foreign company forms; special investment, convention and sector exemption chains; further amendments outside the selected source set; detailed enforcement, objection, interest-counting and sanction-accumulation procedure; separate contribution foncière, residence tax, IRF, lease/transfer registration and other property jobs. All seven pack domains remain partial. This new job has completed independent conditional source review for this workpaper scope, without accountant attestation.