Source-cited draft: tax overview for Burkina Faso (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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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Tax year
Calendar year, 1 January to 31 DecemberCode Général des Impôts (CGI) — https://taxatlas.io/country/burkina-faso
Currency
West African CFA franc (XOF / FCFA)
Tax authority
Direction Générale des Impôts (DGI), Ministry of Economy and FinanceCode Général des Impôts (CGI) — https://dgi.bf/
Residence basis of taxation
Residents taxed on Burkina Faso-source income; an individual is resident if they have their habitual abode (résidence habituelle) in Burkina Faso. The system is largely territorial / source-based.Code Général des Impôts (CGI) — https://taxatlas.io/country/burkina-faso
Headline personal income tax (IUTS) top marginal rate
25Code Général des Impôts (CGI) — Impôt Unique sur les Traitements et Salaires (IUTS) — https://servicepublic.gov.bf/fiches/impots-et-taxes-impot-unique-sur-les-traitements-et-les-salaires-iuts
Headline corporate income tax rate
27.5Code Général des Impôts (CGI) — Impôt sur les Sociétés (IS) — https://taxatlas.io/country/burkina-faso
VAT/GST standard rate
18Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée (TVA) — https://www.pwc.co.za/en/publications/vat-in-africa/burkina-faso-overview.html
Main annual corporate filing deadline
Annual IS return generally due by 30 April following the close of the financial year (approx — confirm)Code Général des Impôts (CGI)
Payroll tax (IUTS) remittance
Employer withholds IUTS and remits within the first 10 days of the month following the month of withholdingCode Général des Impôts (CGI) — IUTS — https://servicepublic.gov.bf/fiches/impots-et-taxes-impot-unique-sur-les-traitements-et-les-salaires-iuts
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Burkina Faso is a francophone West African state whose tax system is codified in the Code Général des Impôts (CGI) and administered by the Direction Générale des Impôts (DGI). It is a member of the WAEMU/UEMOA monetary union and shares the West African CFA franc.
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