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.

How it's classified

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

Tax rate

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.

Social contributions

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

Registration / regime

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

Crypto payouts

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

Sources

servicepublic.gov.bf

General information only — this is not tax or legal advice. Rules change and depend on your situation. Always confirm with a qualified tax professional in your country.

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