Burkina Faso exempts aviation spirit and jet fuel from TVA from 1 January 2025

What changed in detail

Loi n°042-2024/ALT, Burkina Faso’s Finance Law for 2025, was adopted by the Assemblée Législative de Transition on 23 December 2024 and takes effect from 1 January 2025 (art. 89). Its article 28 replaces the whole of point 2) of article 308 of the General Tax Code, the table of other products exempt from TVA, identified by customs tariff code.

The new table includes two rows that the previous list did not carry:

They sit alongside the other petroleum products already on the list, such as lamp oil and domestic and heavy fuel oils. From 1 January 2025, supplies and imports of aviation spirit and jet fuel are therefore exempt from TVA.

What it means

The exemption has applied since 1 January 2025 and we have found no later amendment removing it.

The exemption was adopted in the same Finance Law that cut the TVA rate on domestic air transport to 10%, so both measures lower the tax cost of flying within Burkina Faso. As an exemption rather than a zero rate, it removes TVA from the fuel price but does not give the fuel supplier a right to deduct the input TVA attached to those sales, which matters for distributors that carry taxable and exempt products together.