West & Central Africa
Burkina Faso tax rates 2026
A 27.5% corporate rate and progressive personal tax in the CFA franc zone. Security conditions and political instability are the dominant practical considerations, not the tax rates.
Worldwide (residence-based)
Last verified Some figures indicative
The taxes
| Personal income (top) | 25%Progressive bands on salary income rising to 25%. |
|---|---|
| Corporate income | 27.5% |
| Capital gains | Included in ordinary income. |
| VAT | 18% |
| Dividends (WHT) | 12.5% |
| Interest (WHT) | 25% |
| Royalties (WHT) | 20% |
| Social security (employee) | 5.5% |
| Social security (employer) | 16% |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | Property tax applies on developed property. |
| Other | Sector-specific mining royalties and levies are significant relative to general taxation. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.