Source-cited draft: tax overview for Burkina Faso (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| The system at a glance | 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. | |
| Tax year | Calendar year, 1 January to 31 DecemberCode Général des Impôts (CGI) | |
| Currency | West African CFA franc (XOF / FCFA)WAEMU/UEMOA monetary union | |
| Tax authority | Direction Générale des Impôts (DGI), Ministry of Economy and FinanceCode Général des Impôts (CGI) | |
| 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) | |
| Headline personal income tax (IUTS) top marginal rate | 25%Code Général des Impôts (CGI) — Impôt Unique sur les Traitements et Salaires (IUTS) | |
| Headline corporate income tax rate | 27.5% |
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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Other Burkina Faso computations in the OpenAccountants library.
| Does VAT/GST exist? | Yes — Taxe sur la Valeur Ajoutée (TVA) at a standard rate of 18%Code Général des Impôts (CGI) — Taxe sur la Valeur Ajoutée (TVA) |
| Main annual corporate filing deadline | Annual IS return generally due by 30 April following the close of the financial yearCode 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 |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.