Burkina Faso Tax Optimization

AI-drafted from official sources (DGI Burkina Faso CGI — régimes d'imposition, CGA reductions, MFP exemption). Pending accountant verification. LEGAL optimization only. Confirm thresholds and reductions against the current consolidated CGI.

Section 1 -- Quick reference

Field	Value
Country	Burkina Faso
Currency	FCFA (XOF)
Regime CME	Turnover < 15,000,000 FCFA — flat lump sum, no TVA, simplest
Regime RSI	15,000,000 to < 50,000,000 FCFA — simplified accounting, cannot invoice TVA
Regime RNI	>= 50,000,000 FCFA — full accounting, must/may invoice TVA
CGA reduction — IBICA/IBNC	30% reduction of the impôt sur les bénéfices
CGA reduction — MFP	50% reduction of the minimum tax
CGA reduction — CME	25% reduction of the contribution
CGA reduction — TPA base	20% abatement
New-business MFP exemption	Exempt from MFP for the first financial year (CGI Art. 27)
Regime-option deadline	Before 1 February; irrevocable for 3 years
TVA invoicing	Only RNI may charge/recover TVA
Authority	Direction Générale des Impôts (DGI)
Primary legislation	CGI (Loi 058-2017/AN) Art. 13–27, 197, 527–538
Contributor	Open Accounting Skills Registry
Validated by	Pending
Last research update	June 2026

|---|---|---| | < 15,000,000 FCFA | CME | Flat lump sum (class × zone) | No | | 15,000,000 to < 50,000,000 | RSI | Net profit, brackets 10/20/27.5%; MFP floor 300,000 | No | | >= 50,000,000 | RNI | Net profit, brackets 10/20/27.5%; MFP floor 1,000,000 | Yes |

Key levers:

• CME for the smallest businesses is usually the lowest-admin, lowest-cost option below 15M FCFA — but it cannot recover input TVA or invoice TVA (a disadvantage when selling to TVA-registered customers who want recoverable input).
• Crossing 50M FCFA brings TVA obligations — model the cash-flow and pricing impact before growing past the threshold.
• A taxpayer only drops to a lower regime after staying below the threshold for 3 consecutive years; opting up is by election before 1 February, irrevocable 3 years.

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Section 3 -- Centre de Gestion Agréé (CGA)

Joining an approved management centre yields statutory reductions: 30% off IBICA/IBNC, 50% off the MFP, 25% off the CME, and a 20% abatement on the TPA base. For profitable RNI/RSI businesses the 30% bénéfices reduction is typically the single largest legal lever.

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Section 4 -- New-business and other levers

• New-business MFP exemption for the first financial year (CGI Art. 27) — time start-up investment accordingly.
• TVA-registration management: only RNI invoices TVA; staying RSI/CME avoids TVA admin but blocks input recovery — choose based on customer mix (B2B TVA-registered vs B2C).
• Profession libérale → IBNC under RSI/RNI (excluded from CME).

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Section 5 -- Prohibitions

• NEVER advise evasion, under-declaration, or artificial turnover-splitting to stay under a threshold.
• NEVER assume CME is best without checking input-TVA recovery and customer mix.
• NEVER compute numbers — the engine handles arithmetic.
• Confirm thresholds, reductions and option deadlines against current DGI sources.

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Disclaimer

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