BF · Africa · XOF
Burkina Faso
Tax rates
Income Tax
25%
Top rate, progressive scale
Source: Direction Générale des Impôts (DGI), Burkina Faso — Code Général des Impôts 2023 · as of 2023-01-01Corporate Tax
27.5%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
18%
Standard rate
Source: Direction Générale des Impôts (DGI), Burkina Faso — Code Général des Impôts · as of 2023-01-01Capital Gains Tax
10%
Source: Direction Générale des Impôts (DGI), Burkina Faso — Code Général des Impôts 2023 · as of 2023-01-01Wealth Tax
0%
Not levied
Source: ATAF — "Burkina Faso evaluates wealth tax options through ATAF Engagement" · as of 2026-03-15
No verified data yet for: Crypto Tax.
Estimate your income tax on a salary with the income tax calculator.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| XOF 0 | 0% |
| XOF 30,100 | 12.1% |
| XOF 50,100 | 13.9% |
| XOF 80,100 | 15.7% |
| XOF 120,100 | 18.4% |
| XOF 170,100 | 21.7% |
| XOF 250,100 | 25% |
Thresholds are stated on a monthly basis for the IUTS (impôt unique sur les traitements et salaires) payroll tax.
Burkina Faso taxes salaries and wages under a dedicated schedular tax, the IUTS (impôt unique sur les traitements et salaires). Article 112 sets a progressive monthly scale from 0% up to CFA 30,000 to 25% — the top rate — on the tranche above CFA 250,100.
VAT
In practice
- Filing
VAT registration is mandatory for taxpayers under the standard-assessment regime (régime du réel normal), whose annual turnover excluding tax reaches or exceeds XOF 50,000,000; registered taxpayers file a monthly VAT return and pay the tax due by the 15th of the following month.
Source: Direction Générale des Impôts (DGI), Burkina Faso — Code Général des Impôts · as of 2023-01-01- Exemptions
Burkina Faso exempts small businesses below the VAT threshold (simplified and micro-enterprise regimes), unprocessed sales by farmers, herders and fishers, and exports and international air transport, alongside non-commercial government activity and sales of used goods and artists' own works.
Source: Direction Générale des Impôts (DGI), Burkina Faso — Code Général des Impôts · as of 2023-01-01
Capital Gains Tax
Capital gains realised by individuals on the transfer of shares in Burkina Faso-registered companies are taxed at 10% of the gain, rising to 20% if the seller is resident in a non-cooperative or low-tax jurisdiction. Transfers of small stakes, below a 1% or 10% ownership threshold depending on the seller's existing holding, are exempt.
In practice
- Exemptions
Article 177 of the Code Général des Impôts exempts transfers of company shares and partnership interests from the tax on securities-transfer capital gains when, in a single act or connected acts within 12 months, they involve less than 1% of the company's shares if the seller holds at least 25% of its capital, or less than 10% otherwise. Gains already taxed under the separate tax on mining-title transfers are also exempt from this tax.
Source: Direction Générale des Impôts (DGI), Burkina Faso — Code Général des Impôts 2023 · as of 2023-01-01
Wealth Tax
No net wealth tax currently levied in Burkina Faso. As of March 2026, the tax authority (Direction Générale des Impôts) was still evaluating the feasibility of introducing a wealth tax on high-net-worth individuals with technical support from the African Tax Administration Forum (ATAF) — a prospective policy under study, not an enacted tax.