Burkina Faso: Direct and indirect tax measures in Finance Law
Effective January 1, 2026
april 22, 2026
The government on December 27, 2025, adopted Finance Law No. 021‑2025/ALT, effective from January 1, 2026, introducing amendments to corporate income tax, VAT, the special contribution regime, customs, and tax procedures.
Key measures include:
- Clarification of the corporate income tax treatment of head office expenses
- Changes to certain tax bases and filing deadlines
- Introduction of a 30% VAT withholding mechanism on VAT due by eligible exporters, large enterprises, and public entities
- Introduction of a research and innovation levy on selected imported goods
- Renewal of targeted tax incentives, including VAT and customs duty exemptions, for agricultural cooperatives, e-invoicing systems, and strategic investment projects
- Change to the tax base of the special contribution to profit after tax and changes to filing and payment deadlines for the special contribution, including nil declarations
- Introduction of an exemption from the 5% withholding tax on payments to public entities for authorized services, subject to certification by the tax authorities
- Strengthening of tax audit powers, formalization of written and electronic communication during audits and assessments, and introduction of new penalties for failure to respond to information requests
- Expansion of reporting obligations for non‑profit entities
- Changes to taxpayer classification under simplified regimes
For more information, contact a KPMG tax professional in Ivory Coast:
Aziz Gueye | azizgueye@kpmg.ci
Deye Brahim | bdeye@kpmg.ci
Arthur Tia | atia@kpmg.ci