Tax
Code général des impôts 2017 with 18% VAT and mining-sector regimes
VAT is 18% under the WAEMU harmonised regime and corporate tax is 27.5%. Mining conventions provide distinct fiscal terms, and a specific tax on gold production is a major revenue line.
Key rules
- Jurisdiction — Direction Générale des Impôts assesses; appeals lie to the administrative courts.
- Deadline — Corporate return: 30 April
- Deadline — VAT: by the 20th of the following month
Governing law
- Loi n° 058-2017 portant Code général des impôts
- Loi n° 036-2015 portant Code minierfiscal chapter
- Loi de financesannual
In practice
Gold dominates Burkinabè public revenue, so the fiscal chapter of the 2015 Mining Code — royalty rates on a sliding scale with the gold price, and the stabilisation clauses in individual mining conventions — matters more than the general Code for the largest taxpayers. Renegotiation of those conventions has been a recurring political demand.