Burkina Faso

Western Africa · BF · 5 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• permanent home available
• centre of vital interests in Burkina Faso
• 183+ days in Burkina Faso over a 12-month period

Official guidance ties individual tax residence to a permanent home, centre of vital interests, or 183 days in a 12-month period. Leaving is not especially hard if those ties are cut and the day count falls below the threshold, but the domicile-style tests mean physical departure alone may not be enough immediately.

Source: Burkina Faso General Tax Code (as reproduced in Bloomberg Tax Guide)

Tax treaty network (5)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.