Burkina Faso Corporate income tax (Impot sur les societes - IS)
Burkina Faso Corporate income tax (Impot sur les societes - IS) is 27.5 percent, in force since 1 Jan 2018. Last checked against the official source on 20 Jul 2026.
Standard rate of corporate income tax on the taxable profit of companies and other legal persons.
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| Current value | 27.5 percent |
|---|---|
| In force from | 2018-01-01 |
| Official source | Code general des impots du Burkina Faso, art. 87 (Livre 1, Titre 3 - Impot sur les societes, Section 4), enacted by loi n.058-2017/AN du 20 decembre 2017, consolidated text published by the Direction Generale des Impots |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Art. 87 verbatim: 'Le taux de l'impot sur les societes est de 27,5 %. Il s'applique sans abattement au benefice imposable des societes. Toute fraction du benefice imposable inferieure a mille (1.000) francs CFA est negligee.' Flat, single-rate, no abatement, taxable profit rounded down to the nearest 1,000 XOF. Companion provisions that materially change the effective burden and should not be ignored: art. 88 imposes a minimum forfaitaire de perception (MFP) computed on turnover, so a loss-making or low-margin company still pays a turnover-based floor rather than nothing; members of an approved centre de gestion agree get a 30% reduction of tax on profits (art. 14 for BIC, art. 39(2) for BNC). Unincorporated business income is NOT taxed at this rate - it runs through the progressive schedules of art. 13 (impot sur les benefices industriels, commerciaux et agricoles) and art. 39 (benefices non commerciaux, as amended by loi n.029-2022/ALT du 24 decembre 2022 art. 16), both of which read 0-500,000 XOF at 10%, 501,000-1,000,000 XOF at 20%, above 1,000,000 XOF at 27.5% - the top marginal band coincides with the IS rate, which is a frequent source of confusion. The 2026 finance law did not change the 27.5% rate; its IS-side measures were deductibility limits (head-office fees, technical assistance, accounting and financial fees capped at 10% of general expenses, with 'general expenses' more explicitly defined). effective_from is the entry into force of the recodified CGI carrying the present art. 87; the 27.5% level itself is older than the recodification, but we could not verify the earlier reducing instrument against a primary gazette, so no history entries are asserted.
Get it programmatically
curl https://afriref.dev/v1/bf/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/bf/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/bf/corporate-taxOther Burkina Faso series: Policy rate (BCEAO taux minimum de soumission) · Value added tax (Taxe sur la valeur ajoutee - TVA) · VAT registration threshold · Minimum wage (SMIG - salaire minimum interprofessionnel garanti) · Public holidays · Consumer price inflation (IHPC, glissement annuel) · Withholding tax rates · Statutory interest (taux de l'intérêt légal) · Personal income tax on employment income (IUTS) · Statutory social-insurance contributions
The same figure elsewhere: Cameroon · Central African Republic · Chad · Côte d'Ivoire · Democratic Republic of the Congo · all 34