Burkina Faso: Taxation of e-commerce, a strategic lever for public finances
Since January 1, 2025, under the leadership of Captain Ibrahim Traoré, President of Faso, Burkina Faso has introduced a tax measure aimed at taxing e-commerce, as part of the recently adopted finance law. This provision marks an important step in diversifying the country’s revenue sources by targeting digital platforms and online services, including streaming giants like Netflix and websites specializing in the sale of consumer goods.
The introduction of this tax serves a dual purpose. On one hand, it aims to broaden the tax base by incorporating rapidly growing sectors, which are often under-regulated. On the other hand, it seeks to capture a portion of the revenue generated by large digital companies operating in Burkina Faso, often without a significant contribution to national revenues.
This measure reflects the authorities’ desire to modernize their fiscal framework to adapt to new economic realities. Indeed, with the rise of online commerce and digital services, e-commerce represents a considerable economic potential that has, until now, largely escaped taxation.
Nevertheless, the government reassures that this measure has been designed with a focus on fiscal fairness and strengthening budgetary capacities, which are necessary to finance national development projects.
By incorporating e-commerce into its tax system, Burkina Faso is aligning itself with a global trend of regulating digital activities. This initiative reflects a proactive approach, aiming to fully harness the economic potential of new technologies while strengthening the foundations of a more resilient and autonomous economy.
