Use this skill for Burkina Faso personal/business income tax for a self-employed person, sole trader or freelancer — IBICA (industrial/commercial/agricultural profits) and IBNC (non-commercial professions). Progressive brackets 10% / 20% / 27.5%. Tax regimes by turnover — CME (< 15M FCFA), RSI (15–50M), RNI (>= 50M). Minimum tax (MFP) 0.5% of turnover, floor 1,000,000 FCFA (RNI) / 300,000 (RSI). Annual return by 30 April.
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) | | Self-employed (commercial/industrial) tax | IBICA — Impôt sur les bénéfices industriels, commerciaux et agricoles | | Freelancer / liberal profession tax | IBNC — Impôt sur les bénéfices des professions non commerciales | | Bracket 1 | 10% on net profit 0 to 500,000 FCFA (CGI Art. 13) | | Bracket 2 | 20% on 501,000 to 1,000,000 FCFA (CGI Art. 13) | | Bracket 3 | 27.5% on profit over 1,000,000 FCFA (CGI Art. 13) | | Profit rounding | Taxable profit rounded down to nearest 1,000 FCFA before brackets | | Bracket method | Apply rates progressively by tranche/slice; do not apply the top rate to the whole profit | | IBNC brackets | Identical 10% / 20% / 27.5% (CGI Art. 39) | | CGA reduction | 30% reduction of the impôt sur les bénéfices for approved management-centre (centre de gestion agréé) members (Art. 14 / Art. 39-2) | | Regime RNI | Turnover HT >= 50,000,000 FCFA (CGI Art. 527) | | Regime RSI | Turnover HT 15,000,000 to < 50,000,000 FCFA (CGI Art. 529) | | Regime CME | Turnover < 15,000,000 FCFA (CGI Art. 532–533) | | Minimum tax (MFP) rate | 0.5% of turnover HT (CGI Art. 24) | | MFP floor — RNI | 1,000,000 FCFA (CGI Art. 24) | | MFP floor — RSI | 300,000 FCFA (CGI Art. 24) | | MFP new-business exemption | Exempt from MFP for the first financial year (CGI Art. 27) | | Annual return deadline (IBICA) | 30 April of the following year (CGI Art. 17) | | IBNC payment deadline | Last day of February each year (CGI Art. 39-3, 40) | | Late payment penalty | 10% of duties + interest 1% per month (CGI Art. 756) | | Authority | Direction Générale des Impôts (DGI) | | Primary legislation | CGI (Loi 058-2017/AN) Art. 5–84, 527–538; Lois de Finances 2024–2025 | | Contributor | Open Accounting Skills Registry | | Validated by | Pending | | Last research update | June 2026 |DGI Burkina Faso, Code général des impôts 2023, Arts. 13, 24-27, 39, 527, 529-536; Loi de finances 2025 checked for no identified changes to these articlesView source ↗
Tax regimes table
| Regime | Turnover HT | Notes | |---|---|---| | Réel Normal (RNI) | >= 50,000,000 FCFA | Full accounting; only RNI may invoice TVA | | Réel Simplifié (RSI) | 15,000,000 to < 50,000,000 FCFA | Simplified accounting | | CME (micro-entreprises) | < 15,000,000 FCFA | Lump-sum contribution; replaces IBICA/IS, MFP, TPA and patente |
AI-drafted from official sources (DGI Burkina Faso consolidated CGI 2023, Loi 058-2017/AN as amended by Loi 029-2022/ALT and Loi 035-2020/AN; Lois de Finances 2024–2025). Pending accountant verification. Confirm article numbers against the current consolidated CGI.
Quick reference table (DGI Burkina Faso, Code général des impôts 2023, Arts. 13, 24-27, 39, 527, 529-536; Loi de finances 2025 checked for no identified changes to these articles)
| Field | Value |
|---|---|
| Country | Burkina Faso |
| Currency | FCFA (XOF) |
| Self-employed (commercial/industrial) tax | IBICA — Impôt sur les bénéfices industriels, commerciaux et agricoles |
| Freelancer / liberal profession tax | IBNC — Impôt sur les bénéfices des professions non commerciales |
| Bracket 1 | 10% on net profit 0 to 500,000 FCFA (CGI Art. 13) |
| Bracket 2 | 20% on 501,000 to 1,000,000 FCFA (CGI Art. 13) |
| Bracket 3 | 27.5% on profit over 1,000,000 FCFA (CGI Art. 13) |
| Profit rounding | Taxable profit rounded down to nearest 1,000 FCFA before brackets |
| Bracket method | Apply rates progressively by tranche/slice; do not apply the top rate to the whole profit |
| IBNC brackets | Identical 10% / 20% / 27.5% (CGI Art. 39) |
| CGA reduction | 30% reduction of the impôt sur les bénéfices for approved management-centre (centre de gestion agréé) members (Art. 14 / Art. 39-2) |
| Regime RNI | Turnover HT >= 50,000,000 FCFA (CGI Art. 527) |
| Regime RSI | Turnover HT 15,000,000 to < 50,000,000 FCFA (CGI Art. 529) |
| Regime CME | Turnover < 15,000,000 FCFA (CGI Art. 532–533) |
| Minimum tax (MFP) rate | 0.5% of turnover HT (CGI Art. 24) |
| MFP floor — RNI | 1,000,000 FCFA (CGI Art. 24) |
| MFP floor — RSI | 300,000 FCFA (CGI Art. 24) |
| MFP new-business exemption | Exempt from MFP for the first financial year (CGI Art. 27) |
| Annual return deadline (IBICA) | 30 April of the following year (CGI Art. 17) |
| IBNC payment deadline | Last day of February each year (CGI Art. 39-3, 40) |
| Late payment penalty | 10% of duties + interest 1% per month (CGI Art. 756) |
| Authority | Direction Générale des Impôts (DGI) |
| Primary legislation | CGI (Loi 058-2017/AN) Art. 5–84, 527–538; Lois de Finances 2024–2025 |
| Contributor | Open Accounting Skills Registry |
| Validated by | Pending |
| Last research update | June 2026 |
Tax regimes table (DGI Burkina Faso, Code général des impôts 2023, Arts. 527, 529, 532-535)
| Regime | Turnover HT | Notes |
|---|---|---|
| Réel Normal (RNI) | >= 50,000,000 FCFA | Full accounting; only RNI may invoice TVA |
| Réel Simplifié (RSI) | 15,000,000 to < 50,000,000 FCFA | Simplified accounting |
| CME (micro-entreprises) | < 15,000,000 FCFA | Lump-sum contribution; replaces IBICA/IS, MFP, TPA and patente |
See bf-tax-optimization.
Progressive brackets on net business profit (per-tranche method) (DGI Burkina Faso, Code général des impôts 2023, Arts. 13 and 39)
| Net profit (FCFA) | Rate |
|---|---|
| 0 to 500,000 | 10% |
| 501,000 to 1,000,000 | 20% |
| Over 1,000,000 | 27.5% |
Example top of grid (Zone A): Class 1 (turnover 13–15M) = 200,000 FCFA/yr; example bottom (Zone D): Class 8 (turnover <= 1.5M) = 2,000 FCFA/yr.
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.
Regime downgrade timing
A taxpayer only moves down a regime after turnover stays below the threshold for 3 consecutive yearsDGI Burkina Faso, Code général des impôts 2023, Arts. 527 and 529View source ↗
Regime upgrade election
Election to opt up (CME→RSI→RNI) is made before 1 February, irrevocable for 3 yearsDGI Burkina Faso, Code général des impôts 2023, Arts. 530 and 535View source ↗
Professions libérales excluded from CME
Professions libérales are excluded from CMEDGI Burkina Faso, Code général des impôts 2023, Art. 534View source ↗
Progressive brackets on net business profit (per-tranche method)
| Net profit (FCFA) | Rate | |---|---| | 0 to 500,000 | 10% | | 501,000 to 1,000,000 | 20% | | Over 1,000,000 | 27.5% |DGI Burkina Faso, Code général des impôts 2023, Arts. 13 and 39View source ↗
Minimum Forfaitaire de Perception (MFP)
0.5% of turnover HT (rounded down to nearest 100,000 FCFA), never below 1,000,000 FCFA (RNI) or 300,000 FCFA (RSI)DGI Burkina Faso, Code général des impôts 2023, Arts. 23-24View source ↗
MFP as floor
The MFP is the floor — tax due is the greater of computed tax and MFP.DGI Burkina Faso, Code général des impôts 2023, Arts. 16 and 24View source ↗
New enterprise MFP exemption
New enterprises are exempt for their first yearDGI Burkina Faso, Code général des impôts 2023, Art. 27View source ↗
CGA member MFP reduction
CGA members get a 50% MFP reductionDGI Burkina Faso, Code général des impôts 2023, Art. 25(2)View source ↗
MFP payment instalments
MFP paid in monthly (RNI) or quarterly (RSI) instalmentsDGI Burkina Faso, Code général des impôts 2023, Arts. 25-26View source ↗
CME structure
The CME is a flat annual lump sum (not a % of turnover) determined by class (turnover band) × geographic zone (A = Ouagadougou/Bobo-Dioulasso; B/C/D smaller localities)DGI Burkina Faso, Code général des impôts 2023, Art. 536View source ↗
CME replaces other taxes
It replaces IBICA/IS, MFP, TPA and the patenteDGI Burkina Faso, Code général des impôts 2023, Art. 532View source ↗
CME sub-regimes
forfait (turnover < 5,000,000 FCFA) and déclaratif (5,000,000 to < 15,000,000 FCFA)DGI Burkina Faso, Code général des impôts 2023, Arts. 533-1 and 533-2View source ↗
CGA member CME reduction
CGA members get a 25% CME reductionDGI Burkina Faso, Code général des impôts 2023, Art. 197View source ↗
Deductible charges conditions
Charges deductible if booked in the period, incurred in the direct interest of the business, real and supported by sufficient documentationCGI Art. 53
Head-office/technical-assistance fee deduction limit
Head-office/technical-assistance fees deductible within 10% of overheadsArt. 62
IBICA annual return and payment deadline
30 April of the following yearDGI Burkina Faso, Code général des impôts 2023, Arts. 15 and 17View source ↗
IBNC deadline
last day of FebruaryDGI Burkina Faso, Code général des impôts 2023, Arts. 39(3) and 40View source ↗
Late/insufficient payment penalty
10% of duties + 1% per month interestArt. 756
Late MFP obligations penalty
25% / 50%Art. 758
No personal/family allowances on business income
NEVER apply personal/family allowances to business income — the brackets apply directly to net profit.
CME eligibility check
NEVER place a taxpayer in CME if turnover >= 15,000,000 FCFA or if they are a profession libérale.
No TVA for RSI/CME
NEVER let an RSI/CME taxpayer charge TVA.
No manual computation
NEVER compute numbers — the engine handles arithmetic.
Confirm article numbers
Confirm every article number 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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