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8.2.1. Corporate/Profit Taxes

A non-resident entity having a PE in Burkina Faso is subject to tax on income earned by such PE in Burkina Faso. The tax is levied at the same rate as for resident companies at 27.5%. However, the branch of a foreign entity is required to pay additional deemed remittance tax on after-tax profits of the branch at 12.5% (see Sec. 4.2. above). Partial or full relief from the branch remittance tax may be available under a tax treaty. Also, note that the UEMOA regulations prescribe that no branch remittance tax may be levied in between UEMOA member countries.

Burkina Faso sourced income earned by non-residents not having a PE in Burkina Faso, is subject to withholding tax in the country (See sec. 8.2.2. below).

Capital gains from the sale of mining titles are subject to tax at the rate of 20%.