Bitcoin Tax in Burkina Faso (2026)

No crypto-specific ruleResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

The Code général des impôts (Version 2024) that the Direction Générale des Impôts publishes on its own site does not mention crypto, virtual currency or digital assets anywhere. The code taxes income by schedule rather than under one general income tax: Title 1 runs from the tax on industrial, commercial and agricultural profits (IBICA) in Chapter 1, through the tax on non-commercial professional profits (IBNC) in Chapter 2, to the tax on income from movable capital (IRCM) in Chapter 6. Art. 2 makes IBICA due on profits realized by natural persons, and its list of taxable activities covers people who habitually buy real estate or shares of property companies for resale, land developers, furnished-apartment landlords, and anyone carrying on an industrial, commercial, artisanal, agricultural, pastoral or forestry operation. Chapter 7 reaches three kinds of asset: real estate and real-estate rights under art. 160, mining titles under art. 169, and shares of companies registered in Burkina Faso under art. 175 and 176. Nothing in the fetched text says how a gain on bitcoin would be treated.

Regime: No crypto-specific rule
Tax authority: Direction Générale des Impôts (DGI), Burkina Faso
Framework: Code général des impôts du Burkina Faso, Version 2024 (2024)

What is not taxed

Under art. 177(2), the tax on gains from company share disposals does not apply to direct or indirect disposals, in one deed or connected deeds, of less than 1 percent of a company's shares where the seller holds at least 25 percent of its capital, or of less than 10 percent of its shares otherwise; disposals repeated within 12 consecutive months by the same seller count as connected deeds.

Frequently asked questions

Does Burkina Faso have a bitcoin or crypto tax rule?

The Code général des impôts (Version 2024) published by the Direction Générale des Impôts contains no reference to crypto, virtual currency, bitcoin or digital assets. The only appearance of the word jeton is in tax treaty text about directors' fees (jetons de présence).

Does Burkina Faso tax capital gains for individuals?

Chapter 7 of the code levies a tax on real-estate gains (TPVI) under art. 160, a tax on gains from disposals of mining titles under art. 169, and a tax on gains from disposals of shares of companies registered in Burkina Faso under art. 175 and 176.

What are the rates of the capital gains taxes that do exist?

The real-estate gains tax rate is 10 percent under art. 166. The tax on company share gains is 10 percent under art. 179, rising to 20 percent where the seller is resident in a non-cooperative or low-tax jurisdiction within the meaning of art. 65. Both are computed on the sale price minus the acquisition price.

How is the tax on company share gains declared?

Under art. 181(1), a seller resident in Burkina Faso must declare and pay the tax to the tax office of their registered office or place of establishment within thirty days. Where the seller is not resident, art. 181(2) has the buyer withhold the tax at source and pay it to the tax office of the buyer's registered office.

Sources

Direction Générale des Impôts: Code général des impôts du Burkina Faso, Version 2024

The authority itself: Direction Générale des Impôts (DGI), Burkina Faso. Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Burkina Faso covers exchanges, payment methods and legality for residents.