Burkina Faso cuts TVA on domestic air transport to the 10% reduced rate from 1 January 2025
- Jurisdiction
- Burkina Faso
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- FYI
- Announced
- 23 December 2024
- Effective
- 1 January 2025
- Instrument
- BF-FINANCE-LAW-042-2024-ALT
- Authority
- Assemblée Législative de Transition du Burkina Faso
- Verified
- Fetched from official source · high confidence
Airlines and other operators supplying domestic (national) air transport services in Burkina Faso.
No action — monitoring only.
Loi n°042-2024/ALT, the 2025 Finance Law adopted on 23 December 2024 (Art. 31, effective 1 January 2025), rewrote CGI art. 317 to extend the 10% reduced TVA rate to domestic (national) air transport services, which had previously been taxed at the standard rate. The 18% standard rate and the existing 10% rate for accommodation and catering supplied by licensed hotels, restaurants and similar bodies are unchanged.
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 31 rewrites article 317 of the General Tax Code, which sets the TVA rates.
The rewritten article keeps the 18% standard rate and the existing 10% reduced rate for accommodation and catering supplied by licensed hotels, restaurants and similar bodies. It adds a second item to the 10% rate: domestic (national) air transport (transports aériens nationaux).
Domestic air transport had previously been taxed at the 18% standard rate. From 1 January 2025 it is taxed at 10%.
What it means
The 10% rate on domestic flights has applied since 1 January 2025 and we have found no later amendment changing it.
The cut applies only to national air transport; international flights are outside it. It was adopted together with the TVA exemption for aviation spirit and jet fuel in the same Finance Law (fuel exemption), so a domestic carrier both pays no TVA on fuel and charges a lower rate on tickets. Carriers needed to update ticketing systems and invoices for flights supplied from 1 January 2025.
Proof
Le taux de la TVA est fixé à 18%. Ce taux est réduit à 10% : - pour les prestations d’hébergement et de restauration fournies par les hôtels, les restaurants et organismes assimilés agréés ; - pour les transports aériens nationaux.The VAT rate is set at 18%. This rate is reduced to 10% for: hotel and restaurant hospitality services provided by licensed hotels, restaurants and similar bodies; and for domestic air transport services.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Loi n°042-2024/ALT portant loi de finances pour l'exercice 2025 (adoptée le 23 décembre 2024) · an.bf