Burkina Faso

Western Africa · BF · 5 treaties

Tax profile

Common questions

How long does it take to become a tax resident in Burkina Faso?

To become a tax resident in Burkina Faso, you must be present in the country for 183 days.

What is the capital gains tax rate in Burkina Faso?

The capital gains tax rate in Burkina Faso is 10%.

Does Burkina Faso have a dividend withholding tax?

Yes, Burkina Faso applies a dividend withholding tax of 12.5%.

What makes you a tax resident — and how hard it is to stop being one.

• permanent home available
• centre of vital interests in Burkina Faso
• 183+ days in Burkina Faso over a 12-month period

Official guidance ties individual tax residence to a permanent home, centre of vital interests, or 183 days in a 12-month period. Leaving is not especially hard if those ties are cut and the day count falls below the threshold, but the domicile-style tests mean physical departure alone may not be enough immediately.

Source: Burkina Faso General Tax Code (as reproduced in Bloomberg Tax Guide)

Tax treaty network (5)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.