Tax Overview in Burkina Faso

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Who this applies to

This covers intake for Burkina Faso ordinary tax work in 2026, using selected official provisions and the seven source-ledger Guides below. All seven domains remain partial. It does not turn a 2026 edition or an independent AI review into accountant attestation.

Use the 2026 DGI CGI for the selected ordinary-law jobs; the Guide is an intake and routing workpaper, not a territorial-residence ruling for every taxpayer. The old blanket source-only individual-residence statement is not adopted. CGI 2026 title/arts. 1, 42, 46, 105.

Formation and lawful-choice comparisons are separate companion jobs; use primary-source capital/registration conditions and documented elections, rather than marketing cost/timing or savings claims. CGI 2026 arts. 530, 535, 557, 561-4.

Rates, bands and thresholds

Job and figure home	Read the conditions here	Official source
IT-IND: IBICA/IBNC, CME and regime thresholds	Business income	CGI arts. 1–41, 527–540
IT-CORP: IS, minimum and advances	Corporate tax	CGI arts. 42–100
VAT: rates, input conditions, withholding and refunds	VAT	CGI arts. 296–334
PR: IUTS and employer TPA	Payroll	CGI arts. 105–116, 227–233
SC: labelled CNSS source/form statements and unresolved controlling law	Social contributions	CNSS contribution guidance
TP: controlled prices and distinct documentation tests	Transfer pricing	CGI arts. 65–66, 98-1–98-2
XB: the particular non-resident services withholding job	Non-resident services	CGI arts. 210–214

Each figure has one home. This table is navigation, not seven completed domains. All remain partial; the social Guide expressly separates signed orders, authority guidance and unverified controlling law.

The base

Separate owner business profit, company profit, remuneration, VAT, social contributions, controlled transactions and foreign-service withholding into seven source homes. Do not repeat a headline rate without the linked Guide’s conditions. CGI 2026 arts. 1, 28, 42, 66, 105, 210, 227, 296 and table of contents.

Compute business/company profit from accounts and statutory adjustments, not gross turnover. Turnover still selects regime/minimum tests; customer VAT collected is not an ordinary profit-tax rate. CGI 2026 arts. 4, 48–53, 527–529.

Use separate employer/employee liability columns. IUTS withholding, employer TPA and CNSS are not interchangeable; do not subtract the same deduction twice or call a contribution a tax credit without its source. CGI 2026 arts. 105, 227, 228–229.

Deadlines and filing

Prepare an obligation calendar by actual taxpayer/job and period. Annual profit declaration, VAT, payroll, social forms and corporate accounts approval are distinct tasks; use their home Guide rather than the old generic monthly or tenth-day claims. CGI 2026 arts. 95, 116, 230–233, 334, 561-1.

Electronic declarations/payments have statutory effect; DGE/DME taxpayers have mandatory electronic declaration/payment rules. Current authenticated eSINTAX screens, current box IDs and confirmations have not been accessed. CGI 2026 art. 561-1.

Penalties and interest

Route a default by the breached obligation and its date. Ordinary profit, VAT and social sanctions have different sources; no all-purpose penalty rate is provided here. CGI 2026 arts. 754–758, 776–778.

Cross-border points

Individual residence/foreign income, investment income, rental/property taxes, permanent-establishment attribution, treaty relief, customs, exit tax and specialist regimes remain explicit unfinished jobs. The former blanket residence sentence is not a verified answer. The formation and lawful comparisons companions also retain their own national/procedural holds.

Before cross-border calculations identify service/use/place, payer, recipient establishment, control and any claimed treaty. Non-resident services withholding is a narrow job, not complete treaty/PE/residence/exit coverage. CGI 2026 arts. 46–47, 65–66, 210–214, 303–306.

Two worked examples that recompute

Turnover is not profit. An intake workpaper records hypothetical sales excluding customer VAT of XOF 24,000,000, documented costs XOF 18,000,000, and a non-deductible cost add-back XOF 1,000,000 already included in those costs. Accounting profit is XOF 6,000,000; the preliminary adjusted figure is XOF 7,000,000. Route the actual legal-form computation and all other adjustments to business or corporate tax. The XOF 24,000,000 turnover still feeds the separate regime test. No headline rate is calculated here.

name: Overview separates turnover and adjusted profit
inputs:
  sales: 24000000
  booked_costs: 18000000
  disallowed_in_costs: 1000000
steps:
  accounting_profit: sales - booked_costs
  preliminary_tax_profit: accounting_profit + disallowed_in_costs
  turnover_profit_difference: sales - preliminary_tax_profit
expected:
  accounting_profit: 6000000
  preliminary_tax_profit: 7000000
  turnover_profit_difference: 17000000

Separate payroll accounts. Hypothetical already-computed amounts are XOF 200,000 employee IUTS, XOF 30,000 employer TPA, XOF 60,000 employee CNSS and XOF 160,000 employer CNSS. Tax workpapers total XOF 230,000, social workpapers XOF 220,000, and total liabilities XOF 450,000. Employee deductions are XOF 260,000; employer charges XOF 190,000. These are inputs from the home computations, not statutory rates or approval to remit to one payee.

name: Overview reconciles distinct payroll liabilities
inputs:
  iuts: 200000
  tpa: 30000
  employee_cnss: 60000
  employer_cnss: 160000
steps:
  tax_accounts: iuts + tpa
  social_accounts: employee_cnss + employer_cnss
  employee_deductions: iuts + employee_cnss
  employer_charges: tpa + employer_cnss
  total: tax_accounts + social_accounts
  reconciliation: total - employee_deductions - employer_charges
expected:
  tax_accounts: 230000
  social_accounts: 220000
  employee_deductions: 260000
  employer_charges: 190000
  total: 450000
  reconciliation: 0

Ask the client first

Obtain legal form and identifiers, all activities and locations, start/close dates and tax regime/elections, sales excluding VAT, accounts and adjustments, staff/remuneration, existing tax/social registrations and notices, related parties, foreign payments and claimed treaty facts. Identify which actual filing or computation is needed before loading a rate.

Sources

Official source	Read on	What was actually read
DGI, CGI 2026	2026-11-01	Selected articles 1, 4, 28, 42, 46–53, 65–66, 105, 210–214, 227–229, 296, 303–306, 530, 535, 557, 561-1, 561-4 and sanctions headings for routing only. Not the whole volume.

The figure/rule ledger records each rule, original-language quote and read scope. The predecessor map records every original topic, including retained gaps.

Not yet confirmed: The old individual habitual-abode/source-only residence rule, foreign income and investment income; current filing form/box identifiers, authenticated eSINTAX confirmation/payment sequences and any supposedly universal tenth-day payroll or monthly social obligation; complete treaty/PE/exit/property/customs/special-sector coverage; currency/monetary-union descriptive claims not independently sourced in this pass; current controlling social law/rates, timing/AMU/SMIG gaps carried by the social Guide; national formation/registration holds and all remaining home-Guide gaps; comprehensive coverage and accountant attestation.

Written by OpenAccountants from the cited sources. Independent source review: conditional source corrections closed for this rewrite. Accountant attestation: none.