Bf Tax Overview

---
name: bf-tax-overview
description: "Burkina Faso tax intake and routing workpaper for 2026. It directs business income, corporate tax, VAT, payroll withholding, social contributions, transfer pricing and non-resident services withholding to their separate source homes. Use it to distinguish turnover from profit, employee deductions from employer charges, tax declarations from company accounts approval, and ordinary domestic jobs from specialist cross-border questions. It preserves the previous overview topics as routed items or explicit gaps without copying headline figures away from their conditions. Two reconciliations illustrate common intake errors. Current authenticated filing steps, individual residence and foreign income, treaty relief, specialist sectors and professional attestation are outside the verified scope."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/bf-tax-overview"
  jurisdiction: "BF"
  tax_year: "2026"
  last_updated: "2026-11-01"
---

# Burkina Faso tax overview and routing v1.1

> **General reference only.** This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

## Who this applies to

This covers intake for Burkina Faso ordinary tax work in 2026, using selected official provisions and the seven source-ledger Guides below. All seven domains remain partial. It does not turn a 2026 edition or an independent AI review into accountant attestation.

Use the 2026 DGI CGI for the selected ordinary-law jobs; the Guide is an intake and routing workpaper, not a territorial-residence ruling for every taxpayer. The old blanket source-only individual-residence statement is not adopted. [CGI 2026 title/arts. 1, 42, 46, 105](https://dgi.bf/wp-content/uploads/2026/10/CGI-2026-v2.pdf).

Formation and lawful-choice comparisons are separate companion jobs; use primary-source capital/registration conditions and documented elections, rather than marketing cost/timing or savings claims. [CGI 2026 arts. 530, 535, 557, 561-4](https://dgi.bf/wp-content/uploads/2026/10/CGI-2026-v2.pdf).

## Rates, bands and thresholds

| Job and figure home | Read the conditions here | Official source |
|---|---|---|
| IT-IND: IBICA/IBNC, CME and regime thresholds | [Business income](bf-income-tax.md) | [CGI arts. 1–41, 527–540](https://dgi.bf/wp-content/uploads/2026/10/CGI-2026-v2.pdf) |
| IT-CORP: IS, minimum and advances | [Corporate tax](bf-corporate-tax.md) | [CGI arts. 42–100](https://dgi.bf/wp-content/uploads/2026/10/CGI-2026-v2.pdf) |
| VAT: rates, input conditions, withholding and refunds | [VAT](bf-vat.md) | [CGI arts. 296–334](https://dgi.bf/wp-content/uploads/2026/10/CGI-2026-v2.pdf) |
| PR: IUTS and employer TPA | [Payroll](bf-payroll.md) | [CGI arts. 105–116, 227–233](https://dgi.bf/wp-content/uploads/2026/10/CGI-2026-v2.pdf) |
| SC: labelled CNSS source/form statements and unresolved controlling law | [Social contributions](bf-social-contributions.md) | [CNSS contribution guidance](https://cnssbf.org/?p=2078) |
| TP: controlled prices and distinct documentation tests | [Transfer pricing](bf-transfer-pricing.md) | [CGI arts. 65–66, 98-1–98-2](https://dgi.bf/wp-content/uploads/2026/10/CGI-2026-v2.pdf) |
| XB: the particular non-resident services withholding job | [Non-resident services](bf-nonresident-services-withholding.md) | [CGI arts. 210–214](https://dgi.bf/wp-content/uploads/2026/10/CGI-2026-v2.pdf) |

Each figure has one home. This table is navigation, not seven completed domains. All remain partial; the social Guide expressly separates signed orders, authority guidance and unverified controlling law.

## The base

Separate owner business profit, company profit, remuneration, VAT, social contributions, controlled transactions and foreign-service withholding into seven source homes. Do not repeat a headline rate without the linked Guide’s conditions. [CGI 2026 arts. 1, 28, 42, 66, 105, 210, 227, 296 and table of contents](https://dgi.bf/wp-content/uploads/2026/10/CGI-2026-v2.pdf).

Compute business/company profit from accounts and statutory adjustments, not gross turnover. Turnover still selects regime/minimum tests; customer VAT collected is not an ordinary profit-tax rate. [CGI 2026 arts. 4, 48–53, 527–529](https://dgi.bf/wp-content/uploads/2026/10/CGI-2026-v2.pdf).

Use separate employer/employee liability columns. IUTS withholding, employer TPA and CNSS are not interchangeable; do not subtract the same deduction twice or call a contribution a tax credit without its source. [CGI 2026 arts. 105, 227, 228–229](https://dgi.bf/wp-content/uploads/2026/10/CGI-2026-v2.pdf).

## Deadlines and filing

Prepare an obligation calendar by actual taxpayer/job and period. Annual profit declaration, VAT, payroll, social forms and corporate accounts approval are distinct tasks; use their home Guide rather than the old generic monthly or tenth-day claims. [CGI 2026 arts. 95, 116, 230–233, 334, 561-1](https://dgi.bf/wp-content/uploads/2026/10/CGI-2026-v2.pdf).

Electronic declarations/payments have statutory effect; DGE/DME taxpayers have mandatory electronic declaration/payment rules. Current authenticated eSINTAX screens, current box IDs and confirmations have not been accessed. [CGI 2026 art. 561-1](https://dgi.bf/wp-content/uploads/2026/10/CGI-2026-v2.pdf).

## Penalties and interest

Route a default by the breached obligation and its date. Ordinary profit, VAT and social sanctions have different sources; no all-purpose penalty rate is provided here. [CGI 2026 arts. 754–758, 776–778](https://dgi.bf/wp-content/uploads/2026/10/CGI-2026-v2.pdf).

## Cross-border points

Individual residence/foreign income, investment income, rental/property taxes, permanent-establishment attribution, treaty relief, customs, exit tax and specialist regimes remain explicit unfinished jobs. The former blanket residence sentence is not a verified answer. The formation and [lawful comparisons](bf-tax-optimization.md) companions also retain their own national/procedural holds.

Before cross-border calculations identify service/use/place, payer, recipient establishment, control and any claimed treaty. Non-resident services withholding is a narrow job, not complete treaty/PE/residence/exit coverage. [CGI 2026 arts. 46–47, 65–66, 210–214, 303–306](https://dgi.bf/wp-content/uploads/2026/10/CGI-2026-v2.pdf).

## Two worked examples that recompute

**Turnover is not profit.** An intake workpaper records hypothetical sales excluding customer VAT of XOF 24,000,000, documented costs XOF 18,000,000, and a non-deductible cost add-back XOF 1,000,000 already included in those costs. Accounting profit is XOF 6,000,000; the preliminary adjusted figure is XOF 7,000,000. Route the actual legal-form computation and all other adjustments to business or corporate tax. The XOF 24,000,000 turnover still feeds the separate regime test. No headline rate is calculated here.

```oa-check
name: Overview separates turnover and adjusted profit
inputs:
  sales: 24000000
  booked_costs: 18000000
  disallowed_in_costs: 1000000
steps:
  accounting_profit: sales - booked_costs
  preliminary_tax_profit: accounting_profit + disallowed_in_costs
  turnover_profit_difference: sales - preliminary_tax_profit
expected:
  accounting_profit: 6000000
  preliminary_tax_profit: 7000000
  turnover_profit_difference: 17000000
```

**Separate payroll accounts.** Hypothetical already-computed amounts are XOF 200,000 employee IUTS, XOF 30,000 employer TPA, XOF 60,000 employee CNSS and XOF 160,000 employer CNSS. Tax workpapers total XOF 230,000, social workpapers XOF 220,000, and total liabilities XOF 450,000. Employee deductions are XOF 260,000; employer charges XOF 190,000. These are inputs from the home computations, not statutory rates or approval to remit to one payee.

```oa-check
name: Overview reconciles distinct payroll liabilities
inputs:
  iuts: 200000
  tpa: 30000
  employee_cnss: 60000
  employer_cnss: 160000
steps:
  tax_accounts: iuts + tpa
  social_accounts: employee_cnss + employer_cnss
  employee_deductions: iuts + employee_cnss
  employer_charges: tpa + employer_cnss
  total: tax_accounts + social_accounts
  reconciliation: total - employee_deductions - employer_charges
expected:
  tax_accounts: 230000
  social_accounts: 220000
  employee_deductions: 260000
  employer_charges: 190000
  total: 450000
  reconciliation: 0
```

## Ask the client first

Obtain legal form and identifiers, all activities and locations, start/close dates and tax regime/elections, sales excluding VAT, accounts and adjustments, staff/remuneration, existing tax/social registrations and notices, related parties, foreign payments and claimed treaty facts. Identify which actual filing or computation is needed before loading a rate.

## Sources

| Official source | Read on | What was actually read |
|---|---|---|
| [DGI, CGI 2026](https://dgi.bf/wp-content/uploads/2026/10/CGI-2026-v2.pdf) | 2026-11-01 | Selected articles 1, 4, 28, 42, 46–53, 65–66, 105, 210–214, 227–229, 296, 303–306, 530, 535, 557, 561-1, 561-4 and sanctions headings for routing only. Not the whole volume. |

The [figure/rule ledger](../../evidence/ledgers/burkina-faso-legacy-jobs-20261101/bf-tax-overview.md) records each rule, original-language quote and read scope. The [predecessor map](../../evidence/ledgers/burkina-faso-legacy-jobs-20261101/old-topics.md) records every original topic, including retained gaps.

Not yet confirmed: The old individual habitual-abode/source-only residence rule, foreign income and investment income; current filing form/box identifiers, authenticated eSINTAX confirmation/payment sequences and any supposedly universal tenth-day payroll or monthly social obligation; complete treaty/PE/exit/property/customs/special-sector coverage; currency/monetary-union descriptive claims not independently sourced in this pass; current controlling social law/rates, timing/AMU/SMIG gaps carried by the social Guide; national formation/registration holds and all remaining home-Guide gaps; comprehensive coverage and accountant attestation.

Written by OpenAccountants from the cited sources. Independent source review: conditional source corrections closed for this rewrite. Accountant attestation: none.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `bf-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bf-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.