Burkina Faso Inheritance & Gift Tax Guide 2026

Overview — Inheritance & Gift Taxation

Burkina Faso's tax regime for wealth transfer is based on registration duties rather than a separate inheritance or estate tax. Upon death, assets are transferred to heirs subject to registration duties calculated on the market value of the inherited assets. Lifetime gifts are also subject to registration duties at rates depending on the relationship between the donor and recipient. The tax treatment of inheritances and gifts is governed by the Code Général des Impôts and the civil code for succession matters.

Registration Duties on Inheritance

Registration duties on inheritance assets are payable by the heirs. The rates depend on the relationship to the deceased:

• Spouse and direct descendants (children) — reduced rate, typically 2–5%
• Parents and grandparents — moderate rate
• Siblings and other relatives — higher rate
• Unrelated persons — highest rate, up to 15%

The duty is calculated on the net value of the inherited assets (market value less debts and funeral expenses). Certain exemptions may apply for the family home and small estates. The duty must be paid before the assets can be formally transferred to the heirs.

Gift Tax — Registration Duties on Lifetime Gifts

Lifetime gifts are subject to registration duties at rates similar to inheritance duties:

• Gifts to spouse and children — reduced rate
• Gifts to other relatives — moderate rate
• Gifts to non-relatives — higher rate

The duty is based on the market value of the gifted property at the time of transfer. Cash, real estate, shares, vehicles, and other assets are all subject to gift registration duties. The donor is primarily responsible for reporting the gift and paying the duty within the prescribed period.

Succession Law — Civil Code

Succession in Burkina Faso is governed by the civil code. If a person dies without a will (intestate), the estate is distributed according to the legal order of succession:

• Spouse and children — the estate is divided between the surviving spouse and children
• No children — the estate goes to the spouse and parents
• No spouse or children — the estate goes to the siblings and more distant relatives

Having a valid will allows the testator to determine the distribution of assets within the limits of the reserved share (portion réservée) for forced heirs under civil law.

Wills & Probate

A valid will must be in writing, signed by the testator, and notarised (authentic will) or witnessed (holographic will). Probate is the legal process of recognising the will and granting the executor authority to distribute assets. The process involves applying to the competent court with the will, death certificate, and inventory of assets. Foreign nationals with assets in Burkina Faso should have a separate will covering their Burkinabé assets.

FAQs

Do I need to pay tax on inherited property if I sell it?

Yes, if you sell inherited property, capital gains tax applies on the gain (selling price minus the deceased's original cost base). Registration duties on the inheritance are separate from any future capital gains tax on disposal.

Is there a way to reduce registration duties on gifts to family?

Gifts to spouses and direct descendants benefit from reduced rates. Structured transfers and using annual exemptions may help reduce the total duty payable.

Does Burkina Faso recognise foreign wills?

Foreign wills may be recognised but must go through the probate process in Burkina Faso to be effective for Burkinabé assets. A separate will for local assets is recommended.

Disclaimer

This guide provides general information about Burkinabé inheritance and gift tax for the 2026 tax year. Succession law is complex. Always consult with a qualified lawyer or tax advisor for advice specific to your situation. InvestmentKit does not provide tax or legal advice.