Burkina Faso Corporate Tax (IS)

AI-drafted from official sources (DGI Burkina Faso consolidated CGI; servicepublic.gov.bf IS/IRVM fiches; Lois de Finances 2024–2025). Pending accountant verification. The CGI was renumbered across editions — article numbers are the weakest link; the rates/amounts are high-confidence. Confirm articles against the current consolidated CGI.

Section 1 -- Quick reference

Field	Value
Country	Burkina Faso
Currency	FCFA (XOF)
Standard IS rate	27.5%
Taxable-profit rounding	Fraction below 1,000 FCFA disregarded
Minimum tax (MFP) rate	0.5% of turnover HT (rounded down to nearest 100,000 FCFA)
MFP floor — réel normal	1,000,000 FCFA
MFP floor — réel simplifié	300,000 FCFA
Subject to IS by right	SA, SARL (incl. single-member SAU), sociétés coopératives, non-resident companies with a BF permanent establishment
Subject to IS by option	SNC, SCS, sociétés en participation, sociétés de fait, GIE (else partners taxed at IR/IBICA)
Annual return / financial statements	By 30 April (insurance/reinsurance: 31 May)
Advance instalments (acomptes)	3 instalments — 20 July, 20 October, 20 January; based on 75% of prior-year IS
Balance (solde)	Paid by the 30 April declaration deadline
IRCM/IRVM on dividends	12.5% (6.25% for new companies, first 3 years)
IRCM/IRVM on bond interest	6%
Late filing penalty	10% of duties (25% on repeat); taxation d'office +100% after formal notice
Authority	Direction Générale des Impôts (DGI)
Primary legislation	CGI (Loi 058-2017/AN), as amended; Lois de Finances 2024–2025
Contributor	Open Accounting Skills Registry
Validated by	Pending
Last research update	June 2026

Section 3 -- Taxable base and key non-deductibles

• Assessed on profits from enterprises operated in Burkina Faso (plus treaty-attributed profits). Charges deductible if booked in the period, in the direct interest of the business, real and supported by documentation (CGI Art. 53).
• Non-deductible: fines/penalties/confiscations; excessive or fictitious remuneration to managing partners (excess reclassified as a distribution); non-qualifying provisions. Donations to recognised public-interest bodies deductible only within 3‰ of net turnover (gifts to the State deductible without limit if justified).

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Section 4 -- Advance instalments and filing

• Three advance instalments (acomptes provisionnels) due 20 July (year N), 20 October (year N), 20 January (year N+1), computed from 75% of the prior closed year's IS (annualised if that year was not 12 months). The balance is paid by the 30 April declaration deadline.
• Annual return / états financiers filed by 30 April (insurance/reinsurance 31 May).

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Section 5 -- Withholding on distributions (IRCM / IRVM)

• Dividends and distributions: 12.5% (reduced to 6.25% for newly created companies during their first 3 fiscal years).
• Bond interest: 6%.
• Scope includes dividends, interest, capital reimbursements, and directors' tantièmes/jetons de présence.

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Section 6 -- Prohibitions

• NEVER apply IS to a sole proprietor or to an SNC/SCS/GIE that has not elected IS — those use IR/IBICA (see bf-income-tax).
• NEVER report IS below the MFP floor.
• NEVER skip the three acomptes (20 July / 20 Oct / 20 Jan).
• NEVER compute numbers — the engine handles arithmetic.
• Confirm every article number and the acompte dates against the current consolidated CGI before filing.

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Disclaimer

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