Burkina Faso VAT rate
Standard rate of Burkina Faso's value added tax, levied under the Code general des impots.
| Current value | 18 percent |
|---|---|
| In force from | 2018-01-01 |
| Official source | Code general des impots du Burkina Faso, art. 317 (Livre 2, Titre 1, Chapitre 4 - Taux), 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
Read directly from the DGI's own consolidated Code general des impots. Art. 317 verbatim: 'Le taux de la TVA est fixe a 18 %. Ce taux est reduit a 10% pour les prestations d'hebergement et de restauration fournies par les hotels, les restaurants et organismes assimiles agrees.' So the structure is a single standard rate of 18% plus ONE reduced rate of 10% confined to accommodation and catering supplied by approved (agrees) hotels, restaurants and similar bodies - not a general merit-rate system. Liquidation is rounded down to the nearest whole franc. Exports and a schedule of exonerations (notably certain unprocessed agricultural products) are zero-rated/exempt rather than reduced-rated. IMPORTANT DISAMBIGUATION - this is the single most likely error on this line: the 2026 finance law (loi de finances, exercice 2026, in force 1 January 2026) raised the VAT WITHHOLDING rate (retenue a la source de la TVA) from 20% to 30% and widened the set of entities required to withhold. Numerous secondary write-ups compress this into 'Burkina raises VAT from 20% to 30%', which is simply false - 30% is the share of invoiced VAT that a designated payer withholds and remits directly to the Treasury, a collection mechanism, not a rate of tax. The statutory rate in art. 317 is unchanged at 18%. The 2026 finance law's other VAT measures were base measures (new exonerations for livestock, shea, cashew, hatching eggs, fibreglass drums) plus the certified electronic invoice (FEC). effective_from is set to 1 January 2018, the entry into force of the recodified CGI (loi n.058-2017/AN) that carries the present art. 317, not to the original introduction of the 18% level. HISTORY DELIBERATELY EMPTY: secondary sources consistently report that Burkina Faso ran two rates (10% and 15%), unified at 15% in 1994, then moved to 18% in 1996 - but I could not reach a primary gazette or the numbered amending instrument for either the 1994 or the 1996 step, and this product does not assert rate history it cannot cite. Access note: dgi.bf/verification/CGI serves the entire code as a single ~7.7MB HTML page (French, Latin-1 mis-encoded in places); it is searchable by article number but slow to load and has no per-article deep links.
Get it programmatically
curl https://afriref.dev/v1/bf/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/bf/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/bf/vatOther Burkina Faso series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates