3 skills across 1 job. Each skill is authored by an accountant; the ones more colleagues stand behind rise to the top.
Source-cited draft: tax overview for Burkina Faso (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Use this skill for Burkina Faso personal/business income tax for a self-employed person, sole trader or freelancer — IBICA (industrial/commercial/agricultural profits) and IBNC (non-commercial professions). Progressive brackets 10% / 20% / 27.5%. Tax regimes by turnover — CME (< 15M FCFA), RSI (15–50M), RNI (>= 50M). Minimum tax (MFP) 0.5% of turnover, floor 1,000,000 FCFA (RNI) / 300,000 (RSI). Annual return by 30 April.
Use this skill for Burkina Faso corporate income tax (Impôt sur les Sociétés). Standard rate 27.5%. Minimum tax (MFP) 0.5% of turnover, floor 1,000,000 FCFA (RNI) / 300,000 (RSI). Three advance instalments on 20 July, 20 Oct, 20 Jan; balance and return by 30 April. IRCM/IRVM withholding on dividends 12.5% (6.25% for new companies). SA/SARL subject to IS by right; SNC/SCS/GIE by option.