DT4201 - Double Taxation Relief Manual: Guidance by country: Burkina Faso: Admissible and inadmissible taxes

The following Burkina Faso taxes are admissible for unilateral relief:

  • tax on industrial and commercial profits (impĂ´t sur les bĂ©nĂ©fices industriels et commerciaux)
  • tax on profits from non-commercial occupations (impĂ´t sur les bĂ©nĂ©fices des professions non-commerciales)
  • tax on income from movable capital (impĂ´t sur le revenu des capitaux mobiliers)

The following Burkina Faso taxes are inadmissible for unilateral relief:

  • business licence tax (contribution des patentes).