Burkina Faso

Last update: 2026-05-11
BF XOFFr French
Pros
Access to the regional WAEMU market and currency stability through the pegged CFA franc.
Abundant opportunities in the gold mining sector and untapped agricultural land for private development.
Low labor costs and a youthful workforce eager for private sector employment and entrepreneurship.
Cons
Extreme security volatility and persistent threats from non-state armed groups across many regions.
Landlocked status and underdeveloped infrastructure leading to high transportation costs and logistical delays.
Pervasive corruption and institutional instability undermining property rights and the rule of law.
Personal income
NONE
Corporate
NONE
Capital gains
NONE
VAT (standard)
NONE
i 4.2 PRIVACY GRADE
i 3.1 VERY LOW TAX
i 2.9 HOLDING
i 2.9 DIVIDEND PIPELINE
i 2 CRYPTO HAVEN
i 0.9 EASY CITIZENSHIP
VERYLOW TAX 3.1/10 HOLDING 2.9/10 DIVIDENDPIPELINE 2.9/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 4.2/10 EASYCITIZENSHIP 0.9/10
01/08

Will Burkina Faso tax what you earn?

income tax tax residency territorial system

NO. Burkina Faso doesn't tax personal income, and doesn't reach for you when you settle. No withholding, no return, no centre-of-vital-interests test waiting to trip. Salary is a non-event here, both in the rate and in the paperwork.

Personal income taxi
NONE
no personal income tax framework
Income simulatori
N/A
no income tax framework — nothing to simulate
Tax residence testi
N/A
no formal tax residency test · matters mainly for citizenship / immigration tracks
02/08

Will Burkina Faso tax what you own?

capital gains wealth tax inheritance dividends interest

NO. Burkina Faso doesn't tax what you hold. No capital gains, no annual wealth assessment, no inheritance regime. The value sitting in your portfolio compounds untouched, and leaves it the same way it arrived.

Capital gainsi
NONE
no capital gains regime
Dividend taxi
NONE
no dividend tax
Interest incomei
NONE
no interest income tax
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
UNREGULATED
Fallback rate
25%
Burkina Faso has no specific cryptocurrency tax legislation. As a member of the West African Economic and Monetary Union (WAEMU), it follows the directives of the Central Bank of West African States (BCEAO), which has issued formal warnings that crypto-assets are not legal tender and are not permitted for use within the financial system. However, private ownership is not explicitly criminalized. In the absence of specific rules, crypto gains are treated as taxable income under the General Tax Code (Code Général des Impôts). Casual gains are subject to the progressive Personal Income Tax (IRPP) with a top marginal rate of 25%, while professional or frequent trading is treated as business income (BIC) subject to a standard rate of 27.5%.
Crypto-to-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
03/08

Is it easy to run a company in Burkina Faso?

corporate tax criminal liability public registry VAT IP box

YES. Burkina Faso has no corporate income tax but stacks the two harshest non-fiscal frictions: criminal liability for misuse of corporate assets (jail risk on intra-company spending) and public registries (your name visible to anyone with a browser). Zero-tax headline; non-zero exposure on every other axis.

Corporate taxi
NONE
no corporate income tax framework
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
CRIMINAL LIABILITY
Article 891 of the OHADA Uniform Act on Commercial Companies and Article 613-1 of the Burkina Faso Penal Code (Law No. 025-2018/AN)
Burkina Faso follows the OHADA legal framework, which strictly upholds the 'Autonomy of the Legal Entity' principle. Under this doctrine, a company is a distinct legal person with its own 'social interest' (intérêt social) separate from that of its owners. Consequently, a sole director who is also the sole shareholder can be held criminally liable for Misuse of Corporate Assets (Abus de Biens Sociaux) if they use company funds for personal purposes. The consent of the sole shareholder does not negate the crime, as the company itself is the victim, and the offense is characterized regardless of whether the company remains solvent.
Shareholders privacyi
PUBLIC PAYWALL
Registre du Commerce et du Crédit Mobilier (RCCM)
Directors privacyi
PUBLIC PAYWALL
Registre du Commerce et du Crédit Mobilier (RCCM)
Incorporation costi
Limited Liability Company
Société à Responsabilité Limitée
CEFORE Official Registration Fee (Personne Morale) USD 84
RCCM Security and Filing Fees USD 14
Foreigner Commerce Authorization (AEC) Stamps and Fees USD 39
Professional Incorporation Service (Legal/Consultant) USD 785
Total USD 922
VAT standard ratei
NONE
no general VAT · no consumption tax framework
04/08

Is Burkina Faso good for your holding company?

treaty network participation exemption withholding

NO. Burkina Faso doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
95%
10% holding · 24 months min
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
no withholding on outbound dividends
WHT · interest
no withholding on outbound interest
WHT · royalties
no withholding on outbound royalties
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · BF 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with BF.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Burkina Faso?

exit tax territorial system dual citizenship

SOME. Burkina Faso taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Burkina Faso protect your privacy?

info exchange corporate registries

PARTLY. Burkina Faso has signed most of the standard exchange frameworks and operates a public corporate registry. Financial accounts are reported to your home tax authority, and your shareholdings are visible to anyone. Privacy is shallow on both axes.

Multilateral reporting frameworks 2/10 active · 2 pending
CRS
CARF
FATCA
MLI
2020
BEPS
MAAC
2022
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Burkina Faso itself a liability?

blacklists FATF standing

NO. Burkina Faso carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.

Blacklist exposure Clear everywhere
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Burkina Faso?

press freedom crypto CBDC EU

NO. Press freedom in Burkina Faso is restricted (RSF rank #105). Civic space and independent media operate under pressure or not at all, a constraint that typically extends to financial expression as well, even where crypto isn't formally banned.

Press freedom · RSF indexi
105/180
score 52 · ↓ 19 ranks year-on-year
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Burkina Faso. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.