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5.5. Source Rules with Respect to Income Derived by Non-Residents

Income earned by non-residents from sources in Burkina Faso is subject to tax in the country. Income subject to tax includes dividends, interests, royalties, etc. Gains from sale or transfer of real estate property are not included in ordinary income, rather it is taxed separately.

With respect to services, the law provides that payments for services are deemed to be sourced in Burkina Faso if the services are rendered or used in Burkina Faso.