Burkina Faso Tax Filing Guide 2026

Overview — Tax Filing in Burkina Faso

The Direction Générale des Impôts (DGI) operates an online tax administration system for all tax filings, payments, and compliance management. Taxpayers register on the DGI portal, obtain an Identifiant Fiscal Unique (IFU), and file all returns electronically. The system covers income tax (personal and corporate), VAT, IRPP withholding, and other taxes. DGI has been modernising its systems to improve taxpayer services and compliance.

Taxpayer Identification Number (IFU)

An IFU is mandatory for all taxpayers in Burkina Faso — individuals, companies, partnerships, trusts, and other entities. The IFU is a unique identifier used for all tax filings, payments, and correspondence with DGI. To obtain an IFU, register on the DGI portal with valid identification (passport, national ID card, or business registration certificate). An IFU is required for many transactions including opening a bank account, registering property, importing/exporting goods, and obtaining business permits.

Filing Deadlines

Different taxpayers have different filing deadlines in Burkina Faso:

• Self-employed individuals — annual return by 30 April of the following year
• Companies — annual return by 30 April of the following year
• IRPP (employers) — monthly return by the 15th of the following month
• VAT — monthly or quarterly return by the 15th of the following month/quarter
• Withholding tax — monthly return by the 15th of the following month

Late filing attracts penalties of 10% of the tax due plus interest per month on unpaid tax. More severe penalties apply for failure to file after DGI notices.

Self-Assessment & Quarterly Instalments

Self-employed individuals and companies must estimate their annual tax liability and pay in quarterly instalments. The instalments are typically due by the end of each quarter. If the actual tax computed in the annual return exceeds the total instalments paid, the balance is due at the time of filing. If instalments exceed the actual tax, a refund may be claimed. Underpayment of instalments attracts interest.

DGI Online Portal

The DGI online portal allows taxpayers to:

• Register for IFU and tax types
• File annual and periodic returns
• Make tax payments
• View tax history and compliance status
• Request tax clearance certificates
• Track refund applications

Taxpayers can access the portal through the DGI website. Registration requires a valid email address and identification document.

Penalties & Enforcement

DGI has broad enforcement powers under the tax code. Key penalties include:

• Late filing — 10% of tax due
• Late payment — interest per month on unpaid tax
• Failure to maintain records — fixed penalty
• Tax evasion — penalty of up to 100% of evaded tax plus possible prosecution

FAQs

Can I file my tax return manually?

All tax returns in Burkina Faso must be filed electronically through the DGI online portal. Manual filing is no longer accepted except in special circumstances.

What records do I need to keep?

Taxpayers must keep records for at least 5 years. Records include income statements, receipts, invoices, bank statements, contracts, and asset registers.

Disclaimer

This guide provides general information about Burkinabé tax filing for the 2026 tax year. Tax laws, deadlines, and portal features may change. Always consult with a qualified tax advisor or the Direction Générale des Impôts for advice specific to your situation. InvestmentKit does not provide tax advice.