Burkina Faso

Accounting and tax skills

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Payroll in Burkina Faso

Burkina Faso PayrollTax year 2026

Burkina Faso payroll tax reference for the 2026 tax year, covering employer IUTS salary withholding and the separate employer-funded TPA. Use for monthly salary bands, current housing, function and transport exemptions, pension and professional-expense deductions, benefits in kind, family reductions, monthly remittance and the small-payment half-year option. It explains the statutory payroll records and annual statements, with two executable cases including a remittance-frequency decision. The Guide keeps CNSS and universal health contributions separate and does not certify their rates, the minimum wage or a complete employment-cost calculation. Current electronic forms, boxes and filing acknowledgements still require source confirmation.

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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.

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Social Contributions in Burkina Faso

Burkina Faso PayrollTax year 2026

Burkina Faso social contribution workpaper for the 2026 tax year, covering the ordinary CNSS employee branches, individual contribution ceiling, remuneration and benefits in kind, expense exclusions, employer and employee splits, declaration fields and the public monthly or quarterly payment instructions. Use for CNSS contribution calculations, the twenty-worker reporting boundary, company vehicles, voluntary pension contributions and separating social contributions from payroll taxes. Two executable cases test the ceiling and payment-frequency decision. The Guide identifies which statements come from signed orders and which rely on current CNSS authority guidance. Unreadable statutes, current social penalties, AMU activation and authenticated filing remain explicit source gaps.

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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.

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Transfer Pricing in Burkina Faso

Burkina Faso Transfer PricingTax year 2026

Burkina Faso transfer pricing for 2026: identify controlled transactions, screen annual declaration and audit documentation obligations separately, and prepare a master file and local file. Use this Guide for related-party prices, the exact XOF one billion threshold boundary, domestic controlled transactions, privileged-tax counterparties, audit documentation requests and documentation penalties. It incorporates the signed July 2026 documentation order rather than relying on the superseded order reproduced in the consolidated code. It is a source-cited preparation draft with two executable cases. Country-by-country reporting, advance pricing agreements and authenticated filing steps require further work; no accountant has attested to it.

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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.

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Investment Income in Burkina Faso

Burkina FasoTax year 2026

Burkina Faso investment income and IRCM withholding workpaper for the 2026 tax year. Use for individual investors receiving dividends, deposit or loan interest, associates receiving company advances, and companies or intermediaries preparing the related withholding records. It separates ordinary receivables from securities and company borrowings, tests the new-company distribution reduction, and states selected savings, public-debt, director and redistribution exemptions with their conditions. The Guide covers gross bases, payment and account-entry tax points, different return and remittance calendars, information reports and statutory sanctions. It provides executable classification and distribution cases. Treaty entitlement, personal foreign-income classification, special exemptions and authenticated filing remain explicit gaps; this is source-cited preparation without accountant attestation.

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Tax Optimization in Burkina Faso

Burkina Faso Tax OptimizationTax year 2026

Burkina Faso lawful tax comparison workpaper for 2026, covering turnover regime classification, documented CME to RSI and RSI to RNI elections, approved management centre relief, minimum tax comparisons and ordinary deduction evidence. Use it for questions about whether a tax reduction actually changes the amount payable, what conditions attach to an option, and how a verified employer TPA base calculation differs from an unresolved interaction between relief provisions. It reads the official 2026 CGI and routes full business, company, VAT and payroll calculations to their existing Guides. It supplies two recomputing comparisons, not promised savings. Investment approvals, mining incentives, treaty relief, current portal boxes and accountant sign-off remain unresolved.

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VAT in Burkina Faso

Burkina Faso VAT / GSTTax year 2026

Burkina Faso VAT reference for the 2026 tax year, covering ordinary domestic supplies, the reduced hospitality and domestic-air rates, imported services, input-tax allocation, monthly returns and statutory VAT withholding. Use for TVA, eSINTAX preparation, export deduction rights, goods-exporter refund eligibility, mixed taxable and exempt activity, platform sales and the evidence needed to credit withholding. It corrects blanket turnover and exemption assumptions by stating the statutory conditions and linking business-regime thresholds to their existing home. Two executable cases cover the monthly balance and the refund-versus-carry-forward decision. Commodity classification, exemption certificates, refund execution and authenticated portal steps remain expressly limited.

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Nonresident Services Withholding in Burkina Faso

Burkina Faso Cross-BorderTax year 2026

Burkina Faso non-resident services withholding for 2026: determine payer and service scope, classify ordinary services versus exclusively road carriage of goods, include incidental expenses, calculate withholding and prepare the monthly declaration information. Use it for foreign consultancy, technical assistance, intellectual property payments, head-office charges and road-freight service payments provided or used locally. It records the statutory remittance deadline, individual certificate requirement and separate failure branches, with two executable cases. Treaty entitlement, permanent establishments, investment income and VAT require separate work. Current portal boxes have not been verified and no accountant has attested to this draft.

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Company Formation in Burkina Faso

Burkina Faso Company FormationTax year 2026

Burkina Faso company formation and entity choice workpaper for the 2026 intake. It separates SARL, ordinary SA and SAS rules, subscription from paid capital, incorporation from RCCM personality, and company accounts approval from tax filing. Use it to prepare articles, contribution evidence, capital payment schedules, the SARL audit threshold test, declaration of existence and beneficial owner tax records. The official OHADA company Act and selected 2026 CGI articles are the sources actually read. National SARL capital exceptions, current CEFORE registration steps, fees, processing times, sector licences and authenticated form boxes remain explicit gaps. It produces a source-cited preparation file, not registration or professional attestation.

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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.

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