Legitimate (legal) tax optimization for a self-employed person, freelancer or small business in Burkina Faso — choosing the most efficient regime (CME < 15M FCFA, RSI 15–50M, RNI >= 50M), using the centre de gestion agréé (CGA) reductions, the new-business MFP exemption, and TVA-registration mana…
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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CME for smallest businesses
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).CGI (Loi 058-2017/AN) Art. 13–27, 197, 527–538
Crossing 50M FCFA threshold
Crossing 50M FCFA brings TVA obligations — model the cash-flow and pricing impact before growing past the threshold.CGI (Loi 058-2017/AN) Art. 13–27, 197, 527–538
Regime change timing
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.CGI (Loi 058-2017/AN) Art. 13–27, 197, 527–538
CGA reductions
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.CGI (Loi 058-2017/AN) Art. 13–27, 197, 527–538
New-business MFP exemption
New-business MFP exemption for the first financial year (CGI Art. 27) — time start-up investment accordingly.CGI Art. 27
TVA-registration management
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).CGI (Loi 058-2017/AN) Art. 13–27, 197, 527–538
Profession libérale regime
Profession libérale → IBNC under RSI/RNI (excluded from CME).CGI (Loi 058-2017/AN) Art. 13–27, 197, 527–538
No evasion advice
NEVER advise evasion, under-declaration, or artificial turnover-splitting to stay under a threshold.CGI (Loi 058-2017/AN) Art. 13–27, 197, 527–538
No blind CME assumption
NEVER assume CME is best without checking input-TVA recovery and customer mix.CGI (Loi 058-2017/AN) Art. 13–27, 197, 527–538
Prohibition: engine computing numbers
NEVER compute numbers — the engine handles arithmetic.
Confirm current sources
Confirm thresholds, reductions and option deadlines against current DGI sources.CGI (Loi 058-2017/AN) Art. 13–27, 197, 527–538
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
Quick reference table (CGI (Loi 058-2017/AN) Art. 13–27, 197, 527–538)
| 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 |
Regime choice by turnover (CGI (Loi 058-2017/AN) Art. 13–27, 197, 527–538)
| Turnover HT | Regime | Tax basis | TVA |
|---|---|---|---|
| < 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 |
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.
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