Tax Map · Relocation rankings

Tax residency in Burkina Faso

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

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

A foreign individual can generally reside in Burkina Faso only through a work-based long-stay visa and worker card tied to a local employer; the official short-stay visa is limited to 90 days and does not allow work without authorization.

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.

“Subject to the provisions of international conventions relating to double taxation, the following are considered to have their fiscal domicile in Burkina Faso: • people who own or enjoy a permanent home there; • people who, without having a permanent home in Burkina Faso, have the center of their vital interests in Burkina Faso; and • where there is no permanent home or center of vital interests in Burkina Faso, individuals are considered to have their domicile in Burkina Faso if they stay there for at least 183 days (whether continuously or not) over a period of 12 months.” — Burkina Faso General Tax Code (as reproduced in Bloomberg Tax Guide)

Estimate — confirm against the linked sources. See methodology.