Burkina Faso Income Tax (IBICA / IBNC)

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.

Section 1 -- Quick reference

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
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

|---|---| | 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 |

A taxpayer only moves down a regime after turnover stays below the threshold for 3 consecutive years (CGI Art. 527, 529). Election to opt up (CME→RSI→RNI) is made before 1 February, irrevocable for 3 years (Art. 530, 535). Professions libérales are excluded from CME (Art. 534). See bf-tax-optimization.

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Section 3 -- Brackets and minimum tax

Progressive brackets on net business profit (CGI Art. 13; IBNC Art. 39):

Net profit (FCFA)	Rate
0 to 500,000	10%
501,000 to 1,000,000	20%
Over 1,000,000	27.5%

Minimum Forfaitaire de Perception (MFP) (CGI Art. 24): 0.5% of turnover HT (rounded down to nearest 100,000 FCFA), never below 1,000,000 FCFA (RNI) or 300,000 FCFA (RSI). The MFP is the floor — tax due is the greater of computed tax and MFP. New enterprises are exempt for their first year (Art. 27). CGA members get a 50% MFP reduction (Art. 25-2). MFP paid in monthly (RNI) or quarterly (RSI) instalments (Art. 25–26).

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Section 4 -- CME (Contribution des Micro-Entreprises)

The CME is a flat annual lump sum (not a % of turnover) determined by class (turnover band, CGI Art. 536) × geographic zone (A = Ouagadougou/Bobo-Dioulasso; B/C/D smaller localities). It replaces IBICA/IS, MFP, TPA and the patente (Art. 532). 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. Sub-regimes: forfait (turnover < 5,000,000 FCFA) and déclaratif (5,000,000 to < 15,000,000 FCFA). CGA members get a 25% CME reduction (Art. 197).

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Section 5 -- Deductions and filing

• Charges deductible if booked in the period, incurred in the direct interest of the business, real and supported by sufficient documentation (CGI Art. 53). Head-office/technical-assistance fees deductible within 10% of overheads (Art. 62).
• IBICA annual return and payment: by 30 April of the following year (Art. 15, 17). IBNC: by the last day of February (Art. 39-3, 40).
• Late/insufficient payment: 10% of duties + 1% per month interest (Art. 756). Late MFP obligations: 25% / 50% (Art. 758).

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Section 6 -- Prohibitions

• NEVER apply personal/family allowances to business income — the brackets apply directly to net profit.
• NEVER place a taxpayer in CME if turnover >= 15,000,000 FCFA or if they are a profession libérale.
• NEVER let an RSI/CME taxpayer charge TVA.
• NEVER compute numbers — the engine handles arithmetic.
• Confirm every article number against the current consolidated CGI before filing.

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