Summary
Burkina Faso’s General Tax Code (Code Général des Impôts) governs the country’s tax system. It outlines the general principles, procedures, and obligations related to taxation for both individuals and businesses, covering income tax, value added tax (VAT), excise duties, customs duties, and other levies. Other substantive laws within the regulatory framework for the sector can be found below. The official versions of the laws are in French and there are no official translations into other languages. The government regulating entity is the Directorate General of Taxes (Direction Générale des Impôts, DGI).
The tax laws are available on the government website.