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Burkina Faso
Africa
Lucky Nomads World Index
56.02 / 100
Global rank
#187
Corporate tax
27.5%
Personal tax
27%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index4.8 / 10
- Affordability Index8.0 / 10
- Entry Ease Index4.0 / 10
- Tax Freedom Index8.6 / 10
- WiFi Index5.2 / 10
- Admin Ease Index4.2 / 10
- Healthcare Index4.4 / 10
- City Comfort Index3.2 / 10
- WeatherComfort Index6.4 / 10
- Banking Index5.5 / 10
- GeoStability Index3.3 / 10
- Justice & Order Index3.2 / 10
- Quality of Life Index4.9 / 10
- Open Society Index3.0 / 10
- Flight Index2.0 / 10
- Environmental Quality Index4.8 / 10
- English Index2.8 / 10
- Wealth Protection Index6.4 / 10
- AI Access Index5.3 / 10
- Economic Openness Index5.6 / 10
- Market Depth Index5.7 / 10
- ClimateShield Index6.3 / 10
Country snapshot
- Capital
- Ouagadougou
- Population (approx.)
- 24,600,000
- Area (km²)
- 274,222 km²
- Currency code (ISO 4217)
- XOF
- Currency name
- West African CFA franc
- Main airport IATA code
- OUA
- Airport name
- Thomas Sankara International Airport
General facts
- Minimum monthly cost
- From $924/month
- Main languages
- Mooré, French
- Jurisdiction type
- Country
- Region
- Africa
- Web TLD
- .bf
- Phone calling code
- +226
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 27.5%Very highTerritorial
- Marginal PIT (personal income tax)
- 27%ModerateTerritorial
Corporate taxation basis: Territorial. The country primarily taxes profits from domestic-source operations, with defined statutory exceptions. Foreign business profits are generally outside the base, subject to anti-abuse rules.
Territorial principle confirmed by the General Tax Code. Resident corporations are taxed only on profits realized from operations in Burkina Faso. A narrow worldwide overlay applies to movable capital income (dividends, interest, royalties) under the Impôt sur les revenus des valeurs mobilières (IRVM), Article 28 and following of the CGI. Branch profits of non-resident companies are taxed at 12.5 percent withholding on a deemed base of 75 percent of annual income.
Flat 27.5 percent on resident corporations under the General Tax Code (Loi 058-2017 in force since 1 January 2018). Small businesses adhering to an accredited management centre (CGA) benefit from a reduced rate of 19.25 percent. Tiered concessionary exemptions of 2 to 15 years are available under the Investment Code (Loi 038-2018) for Régimes A through E and under Growth Poles and Special Economic Zones.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
Hybrid system. Business income, property income, and investment income are taxed on a territorial basis (only Burkinabè source). Employment income for residents is taxed on a worldwide basis under the IUTS, with subject-to-tax credit for foreign employment income covered by a tax treaty. Resident threshold is 183 days of physical presence or center of economic interest per Article 47 CGI.
Progressive scale culminating at 30 percent marginal rate on the highest income bracket under Article 13 of the CGI. The system is unified under the Impôt unique sur les traitements et salaires (IUTS) for employment income and the Impôt sur les bénéfices industriels, commerciaux et agricoles (IBICA) for self-employment. No general individual special regime exists (no expatriate, HNWI, flat tax, or pensioner carve-out). The only individual exemption is a residence tax exemption for pensioners aged 60 and above.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Growth Poles and Special Economic Zones Specific Tax and Customs Regime
AvailableRégime fiscal et douanier spécifique applicable aux Pôles de croissance et aux Zones économiques spéciales (ZES) institué par le Titre V de la Loi…
Burkina Faso Investment Code Privileged Regimes (Régimes A, B, C, D, E)
AvailableRégime de concession fiscale échelonné sous la Loi n° 038-2018/AN du 30 octobre 2018 portant Code des investissements au Burkina Faso, complétée par…
Burkina Faso Mining Sector Tax Regime (Loi n° 016-2024/ALT)
AvailableRégime fiscal spécifique du secteur minier institué par la Loi n° 016-2024/ALT du 18 juillet 2024 portant Code minier du Burkina Faso, en vigueur…
You either qualify for Burkina Faso's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Burkina Faso. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Burkina Faso lists several residency and mobility routes across work (employer sponsored), work (self sponsored), family and dependant routes, student and graduate routes, and treaty-based residence. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
6 programmes listed · 6 are marked available in our editorial review
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Visa long séjour Coopération
Work (self sponsored)
2 programmesSelf-sponsored work or freelance routes where you qualify without a local employer.
- Available
Carte de résident permanent
- Available
Permis de séjour Affaires
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Permis de séjour Regroupement familial
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Visa long séjour Étude et Formation
Treaty-based residence
1 programmeResidence rights that flow from an international treaty rather than domestic immigration law.
- Available, rules being updated
Libre circulation et droit d'établissement UEMOA et CEDEAO (régime transitoire)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Burkina Faso.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Tax Freedom Index8.6 / 10Very favorable tax environment
- Affordability Index8.0 / 10Competitive cost of living
- WeatherComfort Index6.4 / 10Mixed or seasonal climate comfort
Weakest dimensions
- Flight Index2.0 / 10
- English Index2.8 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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