Burkina Faso capital gains tax calculator
Burkina Faso taxes gains through two flat charges: 10% on shares of Burkinabè companies, exempt when the sale is under 10% of the company, and the 10% TPVI on property in Burkina Faso. Each sale is taxed on its own, and losses never offset.
Enter a share or property sale with its dates and prices, or import broker and exchange CSVs. On property the acquisition costs and any works count towards the cost, at flat 10% and 15% rates when undocumented; on shares the prices stated in the deed set the gain alone. The calculator works out each sale’s gain, the exemption line on shares, the deemed cost where a purchase price is unknown, and the tax to pay. Everything stays in your browser.
Rates current as of 2026-09-30, from the Code général des impôts and the finance laws each record cites.
Current rules
The rates behind the number
The gains taxes by year
| Tax year | Shares in Burkinabè companies | Property in Burkina Faso (TPVI) | Holding-period relief | Foreign securities and crypto |
|---|---|---|---|---|
| 2021 | 10% of the gain, exempt under the 10% line | 10% of the gain | None | Not taxed |
| 2022 | 10% of the gain, exempt under the 10% line | 10% of the gain | None | Not taxed |
| 2023 | 10% of the gain, exempt under the 10% line | 10% of the gain | None | Not taxed |
| 2024 | 10% of the gain, exempt under the 10% line | 10% of the gain | None | Not taxed |
| 2025 | 10% of the gain, exempt under the 10% line | 10% of the gain | None | Not taxed |
| 2026 | 10% of the gain, exempt under the 10% line | 10% of the gain | None | Not taxed |
| 2027 | 10% of the gain, exempt under the 10% line | 10% of the gain | None | Not taxed |
Rules
| Rule | Value |
|---|---|
| Shares and parts sociales of companies registered in Burkina Faso, direct or indirect (articles 175 and 176) | 10% of the gain on the prices stated in the deed (articles 178 to 180); 20% for a seller resident in a non-cooperative country |
| Exemption line for share sales (article 177(2)) | Sales under 10% of the company's securities, or under 1% for a holder of 25% or more, counting related sales over 12 consecutive months |
| Paying the share gains tax | Declared and paid within 30 days of the sale; withheld by the buyer from a non-resident seller (article 181) |
| Property in Burkina Faso, real rights, shares of real-estate-rich companies (article 160) | 10% of the gain, paid at registration of the deed (articles 166 and 167) |
| Property cost (article 165) | Purchase price plus acquisition costs (10% of the price if undocumented) plus works (15% of the price if undocumented) |
| Property with no determinable purchase price (article 165(4)) | Cost fixed at 75% of the sale value |
| Losses | Never offset against another sale, never carried forward |
| Registration duty on a property sale, paid by the buyer (article 410) | 8% of the price |
Questions
Burkina Faso capital gains questions
Does Burkina Faso have a capital gains tax?
Not as a single tax. Two taxes of the Code général des impôts each tax a gain: a 10% tax on gains from shares and parts sociales of companies registered in Burkina Faso, and the 10% TPVI on property in Burkina Faso. Gains on foreign shares, funds and crypto made privately are not taxed.
When is a share sale exempt?
A sale is exempt when, alone or with related sales by the same seller in any 12 consecutive months, it covers less than 10% of the company's securities. A seller who holds 25% or more of the capital has a 1% line instead. A sale that reaches the line is taxed at 10% on its whole gain.
Can a loss reduce the tax on another sale?
No. Each sale is taxed on its own gain when it happens: the share gains tax within 30 days of a sale, the TPVI when a property deed is registered. A loss owes nothing, and the Code has no rule for offsetting it against another gain or carrying it to a later year.
How are gains on Burkinabè shares taxed?
Burkina Faso has no single capital gains tax. A gain on shares and parts sociales of a company registered in Burkina Faso is charged by the taxe sur les plus-values de cession de titres de sociétés (articles 175 to 183 of the Code général des impôts). The charge falls on residents and non-residents who sell directly or indirectly, it is the seller's, and the base is the gain: sale price less acquisition price, both as stated in the deed, or the market value on the day of a free transfer (articles 178 and 180). The rate is 10% (article 179). Source: https://dgi.bf/wp-content/uploads/2023/10/LOI-PORTANT-CODE-GENERAL-DES-IMPOTS-FINAL.pdf
Which share sales are exempt?
A sale is exempt when, in one deed or related deeds, it covers less than 10% of the company's securities, or less than 1% where the seller holds at least 25% of the capital, directly or indirectly. Repeated sales by the same seller within 12 consecutive months are related deeds and add up against the line (article 177(2)). Gains on mining titles fall under their own tax and are outside this one (article 177(1)). Source: https://dgi.bf/wp-content/uploads/2023/10/LOI-PORTANT-CODE-GENERAL-DES-IMPOTS-FINAL.pdf
When is the share gains tax paid, and who pays 20%?
The rate rises to 20% where the seller is resident in a non-cooperative country or a country with a privileged tax regime within article 65 (article 179). A resident seller declares and pays within 30 days of the sale at the tax office of the seat or place of business; for a non-resident seller the buyer withholds the tax and pays it over, and is personally liable for any shortfall (article 181). Source: https://dgi.bf/wp-content/uploads/2023/10/LOI-PORTANT-CODE-GENERAL-DES-IMPOTS-FINAL.pdf
How are property gains taxed?
Property gains pay the taxe sur les plus-values immobilières (TPVI) at 10% (articles 160 and 166): built and unbuilt property, real rights over it and shares of companies whose assets are more than 50% real estate. The gain is the sale price, plus any charges the contract puts on the buyer, less the acquisition price (article 163 and 164). The seller bears the tax and pays it when the deed is presented for registration (article 167). Source: https://dgi.bf/wp-content/uploads/2023/10/LOI-PORTANT-CODE-GENERAL-DES-IMPOTS-FINAL.pdf
How is the cost of a property worked out?
The acquisition price is increased by the acquisition costs, documented or else fixed at 10% of the price (not for property received free), and by construction, renovation and improvement works carried out since acquisition, documented or else at the seller's choice fixed by expert valuation or at 15% of the acquisition price. A property received free counts at its market value on the day of transfer. Where the acquisition price cannot be determined it is fixed at 75% of the sale value (article 165). The Code has no holding-period reduction, no inflation indexation and no allowance on this tax. Source: https://dgi.bf/wp-content/uploads/2023/10/LOI-PORTANT-CODE-GENERAL-DES-IMPOTS-FINAL.pdf
Which gains are not taxed?
Neither tax nets a loss or carries one forward: each sale is taxed on its own gain when it happens and a loss owes nothing. Gains on shares of companies registered outside Burkina Faso, gains on crypto-assets and gains on other movable property made privately are not charged by these articles. Individuals who hold property or shares on the balance sheet of a business taxed on business profits pay on those profits instead (article 162). Sources: https://dgi.bf/wp-content/uploads/2023/10/LOI-PORTANT-CODE-GENERAL-DES-IMPOTS-FINAL.pdf and https://dgi.bf/wp-content/uploads/2023/10/CODE-GENERAL-DES-IMPOTS-A-JOUR-LOI-DE-FINANCE-2021.pdf
Did the rules change recently?
The gains articles of the Code carry no end date. The consolidated Code through the 2021 finance law and the 2024 finance law's revenue schedule (TPVI at 10% on the gain, articles 160 to 168) read the same, so 2027 disposals follow the rules in force in 2026. Sources: https://dgi.bf/wp-content/uploads/2023/10/CODE-GENERAL-DES-IMPOTS-A-JOUR-LOI-DE-FINANCE-2021.pdf and https://www.finances.gov.bf/fileadmin/user_upload/storage/loi-de-finances-2024-2026-vf2.pdf