Use this skill for Burkina Faso corporate income tax (Impôt sur les Sociétés). Standard rate 27.5%. Minimum tax (MFP) 0.5% of turnover, floor 1,000,000 FCFA (RNI) / 300,000 (RSI). Three advance instalments on 20 July, 20 Oct, 20 Jan; balance and return by 30 April. IRCM/IRVM withholding on dividends 12.5% (6.25% for new companies). SA/SARL subject to IS by right; SNC/SCS/GIE by option.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Quick reference table
| 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 |
Standard IS rate
27.5%
IS is greater of computed IS or MFP
IS is the greater of computed IS (27.5% × profit) and the MFP (0.5% of turnover HT; floor 1,000,000 FCFA RNI / 300,000 FCFA RSI). New companies are exempt from MFP for the first year.
Entities subject to IS by right and by option
Subject to IS by right: SA, SARL/SAU, cooperatives, other profit-making legal persons, and non-resident companies with a BF permanent establishment. SNC/SCS/sociétés de fait/GIE are taxed at IR on partners unless they elect IS (election by all partners within 3 months of the fiscal-year start; irrevocable).
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.
Quick reference table
| 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 |
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.
The most up-to-date, verified version of this skill is maintained at openaccountants.com.
Other Burkina Faso computations in the OpenAccountants Tax Library.
Taxable base and deductibility of charges
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).CGI Art. 53
Non-deductible items and donation limit
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).
Donation deductibility limit
3‰
Advance instalments schedule
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 filing deadline
Annual return / états financiers filed by 30 April (insurance/reinsurance 31 May).
IRCM/IRVM on dividends and distributions
12.5%
IRCM/IRVM on bond interest
6%
Scope of IRCM/IRVM
Scope includes dividends, interest, capital reimbursements, and directors' tantièmes/jetons de présence.
Prohibition: IS on non-electing sole proprietor/SNC/SCS/GIE
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).
Prohibition: IS below MFP floor
NEVER report IS below the MFP floor.
Prohibition: skipping acomptes
NEVER skip the three acomptes (20 July / 20 Oct / 20 Jan).
Prohibition: engine computing numbers
NEVER compute numbers — the engine handles arithmetic.
Confirmation requirement
Confirm every article number and the acompte dates against the current consolidated CGI before filing.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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