Tax Law

The Essentials of Burkinabé Taxation


Details: Update : Dec. 2022 | Cabinet Pierre Abadie

All the necessary knowledge for understanding and mastering the current Burkinabé taxation as of 2018 is presented in a clear, accessible, and understandable manner in this book. It is structured into eight parts, following an introduction to Burkinabé taxation.

    • The Value Added Tax (VAT): principles and scope of application, territoriality, taxation regimes, calculation and payment of VAT.
    • Corporate Income Tax (IS), Industrial and Commercial Profits Tax (IBICA), Non-Commercial Profits Tax (BNC), Industrial and Services Contribution (CSI), Local Services Contribution (CSB), and Special Contribution on Employees (CSE): general principles, deductible expenses, taxable income, tax treatment of capital gains, tax losses and deemed deferred depreciation, calculation, declaration, and payment.
    • Taxes on income from movable capital (IRC, IRVM): scope of application, calculation, reporting obligations, and sanctions.
    • Property Income Tax (IRF): determination of taxable income, calculation, reporting obligations, and sanctions.
    • Business License Tax (Contribution des Patentes): taxable entities, fixed fee, proportional fee, payment, and sanctions.