Guides a self-employed individual or liberal professional through regime classification (CME / RSI / RNI), IBICA or IBNC tax computation, CGA optimization, and annual declaration filing with the Direction Générale des Impôts (DGI).
Determine the client's activity type (commercial/industrial/agricultural → IBICA, or liberal profession → IBNC), confirm annual turnover HT for the tax year, and assign the correct regime: CME (< 15,000,000 FCFA), RSI (15,000,000–49,999,999 FCFA), or RNI (≥ 50,000,000 FCFA). Note that professions libérales are excluded from CME by CGI Art. 534.
Applicable only when turnover HT < 15,000,000 FCFA and the activity is not a profession libérale. Determine the geographic zone (A = Ouagadougou / Bobo-Dioulasso; B, C, D for smaller localities), identify the CME class from the CGI Art. 536 grid, and apply the 25% CGA reduction if the client is a member of an approved management centre (centre de gestion agréé). The CME replaces IBICA/IS, MFP, TPA, and the patente.
For RSI and RNI taxpayers, assemble gross receipts, deduct allowable business expenses (CGI Art. 53 — expenses must be booked in the period, incurred in the direct interest of the business, real, and documented), and round taxable profit down to the nearest 1,000 FCFA. Head-office or technical-assistance fees are deductible only within 10% of overheads (CGI Art. 62). Donations to recognised public-interest bodies are deductible within 3‰ of net turnover.
Apply the progressive brackets to taxable net profit: 10% on 0–500,000 FCFA, 20% on 501,000–1,000,000 FCFA, 27.5% above 1,000,000 FCFA (CGI Art. 13 for IBICA; Art. 39 for IBNC). Then compute the Minimum Forfaitaire de Perception (MFP) at 0.5% of turnover HT, floored at 1,000,000 FCFA (RNI) or 300,000 FCFA (RSI). Tax due is the greater of the bracket result and the MFP. Apply a 30% reduction on the bracket result for CGA members, and a 50% MFP reduction for CGA members. New enterprises in their first financial year are exempt from the MFP entirely (CGI Art. 27).
If the client is not yet a CGA member, model the after-CGA tax liability to determine whether joining before the current year's filing would produce a net saving. For profitable RSI/RNI businesses the 30% bracket reduction is typically the single largest legal lever. Confirm CGA membership fee against the saving, and flag the 1 February regime-option deadline for any regime elections.
Prepare and submit the annual declaration to the DGI. IBICA filers must file and pay the balance by 30 April of the following year (CGI Art. 15, 17). IBNC filers must file by the last day of February (CGI Art. 39-3, 40). MFP is paid in monthly instalments (RNI) or quarterly instalments (RSI) throughout the year. Late or insufficient payment incurs a 10% penalty plus 1% per month interest (CGI Art. 756); late MFP obligations attract 25%–50% surcharges (CGI Art. 758).
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Install the MCP connector once — your agent loads the right skills, works through each phase, and routes to a licensed Burkina Faso accountant for review.
Burkina Faso Corporate Tax (IS)
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Burkina Faso Income Tax (IBICA / IBNC)
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Burkina Faso Tax Optimization
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