The following table provides an overview of other taxes that may be imposed on a company doing business in the country:

Tax Type	Rate(s)	Notes
Capital Duty	NIL	There is no capital duty in Burkina Faso.
Payroll Tax	3%	Payroll tax is levied at the rate of 3% on the gross salary of employees, including allowances and benefits in kind.
Social Security Employer Contribution	16%	Effective from 30 August 2022, employers are required to contribute to the social security scheme at the rate of 16% of the gross salary of an employee; which includes occupational accident contribution - 1.5%; family allowance - 6%; and old-age pension - 8.5%. These contributions apply to all remuneration, subject to the limit of XOF 600,000 per month and the contribution may not exceed XOF 33,000 per month.
Social Security Employee Contribution	5.50%	Effective from 30 August 2022, employees contribute 5.5% of gross salary to the old-age pension fund, which is withheld by the employer. These contributions apply to all remuneration, subject to the limit of XOF 600,000 per month and the contribution may not exceed XOF 33,000 per month.
Stamp Duty	Varies as per relevant act	Stamp duty applies to administrative acts. A fixed or variable rate is applicable, depending on the nature of the act. Several types of operations are exempt from stamp duty.
Transfer Tax	Varies	The transfer of shares is exempt from registration fees. A tax of 5% (reduced from 8% effective 1 January 2023) applies on the transfer of real property and 10% on the transfer of business.
Real Property Tax/Land Tax	10%; 0.1% or 0.2%	Property tax is levied on buildings owned by the companies. Tax is levied at the rate of 10% after deducting 50% in consideration of the decay and maintenance and repair costs from the rental value of the property. The land tax applies on the built and unbuilt property in Burkina Faso, payable by the owner of the property. Tax is levied at 0.1% on residential buildings and 0.2% for non-residential and undeveloped properties.
Customs Duty	0% to 35%	The rate varies as per the types of goods imported.
Excise Duty	Varies as per the product	Some imported goods are subject to an additional excise duty like petroleum products, coffee and tea 10%, tobacco (17% to 30%), kola nuts 10%, fragrance and cosmetic products 10%, etc. Alcoholic beverages regardless of origin are subject to rates of 30%, 40%, 50% or 70% depending on their alcohol content, while non-alcoholic beverages are subject to rates of 15% generally and 50% if classified as energy drinks.
Business License Duty	Varies as per the business type	A company or individual carrying on a trade in Burkina Faso is required to pay a business license duty, subject to certain exemptions. There is a fixed rate of duty, as well as a proportional rate of duty.
Registration Duty	Varies	Effective 1 January 2019, the duty is levied on the transfer of boats, aircraft, intellectual property rights and transfer of shares of Burkinabe companies at a fixed rate of XOF 6,000. However, registration fees are due at 15% on the sale of property (built or unbuilt), subject to the collection of a fixed rate of XOF 6,000. Further, in case of a lease or lease extension, a registration duty of 5% applies for agreements with a limited duration (7% if unlimited duration). The transfer of ownership of a residential building with a value below XOF10 million is subject to a fixed duty of XOF 300,000 for undeveloped property and XOF 500,000 for developed property.
Special Contribution Levy	Varies	On 30 June 2023, Burkina Faso enacted Law No. 009-2023, levying a special contribution on the import, sale, and consumption of specified goods and services (see Note below).

Note

The special contribution levy applies to specified goods and services, including the following:

Locally produced cigarettes, cigars, and cigarillos - 5% of the selling price;
Locally produced alcoholic beverages - XOF 100 per unit;
Locally produced non-alcoholic beverages - XOF 50 per unit;
Imported cigarettes, cigars, and cigarillos, including electronic cigarettes - 5% of the customs value;
Imported non-alcoholic beverages - XOF 80 per unit;
Imported and locally produced cement – XOF 2,000 per ton (effective 1 January 2024);
Imported beer - XOF 160 per unit;
Imported wine - XOF 250 per unit;
Imported spirits, liquor, etc. - XOF 350 per unit;
Imported two-wheeler vehicles - XOF 5,000 per unit;
Imported three-wheeler vehicles - XOF 10,000 per unit;
Imported vehicles with four or more wheels - XOF 20,000 per unit;
Imported plastic bags - XOF 20 per unit;
Imported perfumes, toiletries, and cosmetics - XOF 50 per unit;
Mobile prepaid services - 5% of the selling price; and
Subscriptions and resubscriptions with private television operators - 10% of the subscription price.

In addition, the special contribution levy also applies at the rate of 1% on the sale of land outside the subdivisions. Effective 1 January 2024, a special contribution at a rate of 2% is imposed on after-tax profits of enterprises, including those that are exempt from income tax.

Taxable persons must file a declaration and pay the special contribution levy by the 16th day of the month for the first fortnight’s receipts and by the 1st day of the following month for the second fortnight’s receipts. In the case of imported products, any customs duty levied on goods subject to the special contribution levy is refunded on a monthly basis after being processed by the tax authorities.

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