Burkina Faso

Africa

Taxed under the IBNC on non-commercial profits (not capital gains), at progressive 10/20/27.5% on net profit, with a minimum tax around 500,000 XOF. Crypto is treated as ordinary BNC income.

Classification

Tax on non-commercial profits (Impôt sur les Bénéfices Non Commerciaux, IBNC) - NOT capital gains; liberal-profession profit-share is explicitly BNC.

Taux d'imposition

IBNC progressive 10% (0-500,000 XOF), 20% (500,001-1,000,000), 27.5% (>1,000,000); minimum tax ~500,000 XOF for liberal professions even at a loss.

Cotisations sociales

CNSS for employees; independents under a voluntary scheme, no automatic social charge on IBNC.

Immatriculation / régime

Réel regime; IBNC declared and paid annually to the State.

Payouts en crypto

No crypto-specific regime; USDC payouts valued in XOF are taxed as ordinary non-commercial profits.

Sources

servicepublic.gov.bf

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.

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