As part of the Finance Law for the 2024 Budget, Burkina Faso has extended the scope of the special contribution adopted in June 2023. With effect from 1 January 2024, a special contribution at a rate of 2% is imposed on after-tax profits of enterprises, including those that are exempt from income tax. The levy of the 2% special contribution was noted in a release on measures for the Fiscal Yea…