Burkina Faso Statutory interest (taux de l'intérêt légal)

What this value means

5.3637% per annum for calendar year 2026. One rate for civil and commercial money debts alike — the taux d'intérêt légal is the interest a creditor is owed on a late-paid debt where the parties agreed no contractual rate; where they did agree one, the contract rate governs. SET NATIONALLY, COMPUTED UNION-WIDE: Burkina Faso's Minister of Finance issues the annual arrêté (n°2026-0054/MEF/SG/DGTCP/DAMOF of 19 February 2026), but the formula in the UMOA uniform law is the duration-weighted average of the BCEAO's maximum refinancing rates over the PRIOR calendar year — union-wide inputs, so all eight UMOA states carry the identical figure (2026: 5.3637%; 2025: 5.50%). The national framework is Burkina Faso's transposition of the UMOA uniform law on the taux de l'intérêt légal, adopted by Décision n°CM/UMOA/010/06/2013 of 28 June 2013 and enacted domestically alongside the companion uniform law on usury. THREE TRAPS: (1) Do not confuse this with the TAUX D'USURE, the union-level ceiling on lending rates — a different instrument at a different number (14% for banks, 24% for finance companies and SFDs from 1 June 2026, Décision n°19/29-12-2025/CM/UMOA). (2) The rate is published to four decimals and must not be rounded — it is 5.3637%, not 5.36% or 5.4%. (3) The rate governs the whole calendar year from 1 January, but the national arrêté is signed weeks later (Burkina Faso: 19 February 2026; in 2024 its arrêté did not issue until May), so early in a year the operative national instrument may not yet exist even though the year's rate does. POST-JUDGMENT UPLIFT: the UMOA uniform law carries a majoration where a debtor is ordered to pay legal interest — in Senegal's transposition (loi n°2021-20, art. 3) the rate is 'majoré de moitié' (increased by half) once two months have run from the day the judgment became enforceable, with the enforcement judge free to waive or reduce it. Confirm the corresponding article in Burkina Faso's own transposing law before pleading the uplifted figure. OHADA CROSS-REFERENCE: for commercial sale-price claims the Acte uniforme relatif au droit commercial général awards interest 'calculés au taux d'intérêt légal, applicable en matière commerciale', running from the mise en demeure — this national rate is what fills that reference. NEXT FIXING: the 2027 rate, expected by national arrêté in Q1 2027 and consolidated in the BCEAO's annual UMOA table. ACCESS: in the BCEAO 2026 compilation PDF the 5,3637% figure is ONE merged cell spanning all eight country rows - naive text extraction sees it once (apparently under BENIN); confirming other countries needs the cell geometry. The PDF was re-touched 2026-06-29 with unchanged content. A 302-to-/fr from bceao.int means a mangled URL, not a moved document.

Get it programmatically

curl https://afriref.dev/v1/bf/statutory-interest
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/bf/statutory-interest/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/bf/statutory-interest

Other 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) · Corporate income tax (Impot sur les societes - IS) · Withholding tax rates · 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