Burkina Faso Tax Rates
Burkina Faso operates a progressive personal income tax system with rates up to 27.5%. The Direction Générale des Impôts administers the system, featuring a 27.5% corporate tax rate and 18% VAT. Burkina Faso is a WAEMU member state with an economy driven by gold mining, cotton, and agriculture.
Top Income Tax Rate
27.5%
Corporate Tax Rate
27.5%
VAT / Sales Tax
18%
Capital Gains Tax
20%
Detailed Tax Information
Income Tax Brackets
Burkina Faso levies progressive income tax with rates from 0% to 27.5%. Employment income is subject to a unique tax on salaries (IUTS). Non-residents are taxed on Burkinabè-sourced income.
| Income Range | Tax Rate |
|---|---|
| CFA 0 – CFA 360K | 0% |
| CFA 360K – CFA 540K | 12.1% |
| CFA 540K – CFA 960K | 15.4% |
| CFA 960K – CFA 1.9M | 19.8% |
| CFA 1.9M+ | 27.5% |
Corporate Tax
The standard corporate tax rate is 27.5%. Mining companies are subject to specific rates under the Mining Code. A minimum tax of 0.5% of turnover applies.
Standard Rate
27.5%
Capital Gains Tax
Capital gains are generally included in taxable income. Property transfer gains are subject to registration duties and a 20% capital gains tax.
Rate
20%
VAT / Sales Tax
VAT is levied at 18% on most goods and services. Essential goods and services are exempt. Exports are zero-rated.
Standard Rate
18%
Cryptocurrency Tax
Burkina Faso does not have specific cryptocurrency legislation. BCEAO guidelines apply across WAEMU member states.
Tax Treaties
Burkina Faso has approximately 5 double taxation agreements.
Treaty Network
5
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Burkina Faso
See how much you could save by moving here from your current country.
+$19K
Tax in United States
$24K
24.4% effective
Tax in Burkina Faso
$6K
5.5% effective
You Save
77.4%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
