Tax Map · 搬迁排名

Burkina Faso 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 永久居所可用
• 布基纳法索的重大利益中心
• 在12个月内，在布基纳法索停留超过183天

外国个人通常只能通过与当地雇主挂钩的工作长期签证和工作卡在布基纳法索居住；官方的短期签证限制为 90 天，未经授权不得工作。

官方指南将个人税务居民身份与永久住所、重大利益中心或12个月内居住183天挂钩。如果切断这些联系且居住天数低于阈值，离开并非特别困难，但类似“籍贯”的测试意味着仅凭实际离开可能不足以立即解除税务居民身份。

“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)

估算 — 与链接来源核实。 参见方法论。