Burkina Faso

Paying Taxes in

Burkina Faso

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 12 120 16.0% gross salaries 18
Corporate income tax 1 30 27.5% taxable profits 13.8
Business license 1 8% + fixed amount assets 4.7
Payroll and apprentice tax 12 4.0% gross salaries 4.5
Capital gains tax 1 10.0% gain on property sale 1
Mortmain property tax 1 10.0% property value after deduction 0.5
Motor vehicle tax 1 50.000 XOF weight of truck 0.4
Sales tax 1 12.5% interest income 0.3
Tax on insurance contracts 1 20.0% insurance premium 0.2
Fuel tax 1 included in fuel price 0.1
Advertising tax 1 small amount
Stamp duty on contracts 1 200 XOF per page small amount
Value added tax (VAT) 12 120 18.0% value added not included
Totals: 46 270 43.6
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