27.5% standard rate; minimum tax of 0.5% of turnover applies; mining companies subject to separate Mining Code rates.
Progressive, 0% to 27.5% (Impot Unique sur les Traitements et Salaires for employment income).
18% standard VAT.
A company is resident in Burkina Faso if incorporated there or centrally managed and controlled there. Resident companies are taxed on Burkina Faso-source income (Burkina Faso, like most WAEMU members, generally applies a territorial approach to corporate taxation). A specific individual day-count residency threshold was not itemized in sources reviewed this session.
No Controlled Foreign Company regime was identified in available sources this session. Burkina Faso instead relies on general anti-avoidance rules requiring related-party transactions to be conducted at arm's length, confirmed via a specialist Africa-business-law source (Addleshaw Goddard) which explicitly notes there are no specific transfer pricing rules, only this general arm's-length requirement.
No statutory thin capitalization ratio was identified in available sources this session.
No domestic FBAR/Form 8938-equivalent requiring Burkina Faso residents to self-report their own foreign accounts was identified. Institutional-level CRS/FATCA participation status was not independently confirmed this session. Separately and independently of local law, US citizens and Green Card holders with Burkina Faso accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
Burkina Faso participates in the UEMOA (WAEMU) multilateral tax treaty covering fellow West African Economic and Monetary Union members, with a maximum 15% withholding rate on interest to non-residents and 10% on dividends under that treaty, confirmed via a specialist mining/Africa tax source. Burkina Faso also has a specific bilateral tax treaty with France (non-resident dividend withholding capped at 15%) and with Tunisia (8% on dividends). Burkina Faso has no bilateral tax treaty with the United States, confirmed directly via the US Department of State.