Burkina Faso VAT
Calculator 2026

Burkina Faso levies a value-added tax known as Taxe sur la Valeur Ajoutée (TVA) at a standard rate of 18%. As a member of the West African Economic and Monetary Union (WAEMU/UEMOA), Burkina Faso follows the harmonized TVA framework, which sets the standard rate at 18% across all member states. The TVA system was introduced as part of fiscal harmonization reforms within the UEMOA zone during the 1990s. There is no widely applied reduced rate, though certain goods and services benefit from exemptions, including basic food staples (rice, millet, sorghum, maize), medical and pharmaceutical products, educational services, and agricultural inputs and equipment. Exports of goods and services are zero-rated. The Direction Générale des Impôts (DGI) administers TVA collection and enforcement. Businesses with annual turnover exceeding XOF 50 million are required to register for TVA. Monthly TVA returns must be filed by the 15th of the following month. Burkina Faso has been working to modernize its tax administration, including the introduction of electronic tax filing and certified invoicing systems to improve compliance and expand the tax base among informal sector businesses.