Tax Overview in Burkina Faso

Burkina Faso Income TaxTax year 2026

Burkina Faso tax intake and routing workpaper for 2026. It directs business income, corporate tax, VAT, payroll withholding, social contributions, transfer pricing and non-resident services withholding to their separate source homes. Use it to distinguish turnover from profit, employee deductions from employer charges, tax declarations from company accounts approval, and ordinary domestic jobs from specialist cross-border questions. It preserves the previous overview topics as routed items or explicit gaps without copying headline figures away from their conditions. Two reconciliations illustrate common intake errors. Current authenticated filing steps, individual residence and foreign income, treaty relief, specialist sectors and professional attestation are outside the verified scope.

Not yet approved

Built from the law

Income Tax in Burkina Faso

Burkina Faso Income TaxTax year 2026

Burkina Faso business income tax reference for the 2026 tax year, covering individuals with commercial, industrial, agricultural or non-commercial professional income. Use for IBICA, IBNC, progressive annual profit bands, minimum tax, CGA reductions, turnover regimes, CME contributions and the election from a microenterprise regime to real-profit taxation. It distinguishes accrual business profit from the professional receipts-and-paid-expenses base, and separates statutory return preparation from unverified electronic filing details. Two executable cases compare ordinary tax with the applicable minimum and the cost of a regime election. Personal employment tax, investment income, rental income and treaty residence require their own analysis.

Not yet approved

Built from the law

Company Property Tax in Burkina Faso

Burkina Faso Income TaxTax year 2026

Burkina Faso annual company property tax workpaper for the 2026 tax year, covering the taxe foncière des sociétés under CGI articles 251 to 257. Use for questions about SA, SAS and SARL property ownership, usufruct, the January ownership test, owner-occupied buildings, rental valuation, major repairs paid by tenants and construction leases. It calculates the statutory rental-value base and tax, distinguishes two ordinary exemptions, lists the annual occupancy declaration contents and applies the separately checked 2026 penalty amendment. Two executable cases show the ordinary computation and the deduction boundary. Current valuation evidence, the administration's form and payment calendar, special investment exemptions and foreign entity classification still require further work.

Not yet approved

Built from the law

Corporate Tax in Burkina Faso

Burkina Faso Income TaxTax year 2026

Burkina Faso corporate income tax reference for the 2026 tax year, covering ordinary IS scope, partnership elections, taxable-profit adjustments, the minimum tax, advance payments and the annual return. Use for questions about the 27.5 percent company tax, loss-making companies, the RNI or RSI minimum, CGA reductions, first-year exemptions, head-office fees, donations and distributions. The Guide separates statutory preparation requirements from unverified form boxes and portal actions. It supplies two recomputing cases, including the minimum-tax decision, and identifies the official 2026 CGI articles read. It does not complete specialist exemptions, permanent-establishment attribution, treaty relief or authenticated filing.

Not yet approved

Built from the law