Burkina Faso Withholding tax rates
Burkina Faso Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Burkina Faso levies at source on payments to non-residents - the impot sur le revenu des capitaux mobiliers (IRCM) on dividends and interest, and the retenue a la source on sums paid to non-resident service providers (which also captures royalties) - each at its domestic statutory rate before any double-tax convention relief. Imposed by the Code general des impots (loi n.058-2017/AN, as amended), administered by the Direction generale des impots (DGI).
Compare withholding tax rates across all 34 African countries →
| Current value | structured — see the API |
|---|---|
| In force from | 2023-01-01 |
| Official source | Burkina Faso, Code general des impots (edition 2023): art. 140 - 'le taux de l'impot sur le revenu des capitaux mobiliers est le suivant : 1) Pour les revenus des creances... 25%... reduit de moitie pour les interets... des comptes de depot et des comptes courants... 2) Pour les revenus de valeurs mobilieres... 6% pour les... obligations... 12,5% pour tous autres produits'; art. 212 (loi n.029-2022/ALT du 24 decembre 2022, art. 36) - 'Le taux de la retenue a la source est fixe a 20% du montant net des sommes versees aux personnes non etablies au Burkina Faso' |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Burkina Faso withholds under two distinct regimes at different rates - the IRCM on investment income and the 20% retenue on non-resident service providers. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Both art. 140 and art. 210 open 'sous reserve des (dispositions des) conventions internationales relatives aux doubles impositions'. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. ROYALTIES HAVE NO SEPARATE HEAD. Payments to non-residents for the use of patents, trademarks, franchises, designs, secret formulas, industrial equipment and copyright (art. 211) fall under the general 20% non-resident retenue of art. 212 - Burkina does not levy a distinct royalty withholding. SERIES BASIS. Rates verified against the full text of the CGI, edition 2023 consolidation (loi n.058-2017/AN as amended through loi n.029-2022/ALT of 24 December 2022). effective_from is 1 January 2023, when the most recent change among the served rates (art. 212 as re-enacted by the 2022 amending law) took effect; the IRCM rates predate the 2017 code. IRCM rates were not verifiably altered by later finance laws as at confirmation.
Get it programmatically
curl https://afriref.dev/v1/bf/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/bf/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/bf/withholding-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) · Corporate income tax (Impot sur les societes - IS) · 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