The increase in the amount of the levy on airline tickets and its return to the state budget (Articles 344 and 346)
The levy on air tickets shall apply to tickets issued by public transport air navigation companies, travel agencies and other ticket sales facilities for international passenger transport with the exception of official exclusive flights, emergency medical evacuations and emergency humanitarian assistance.
The proceeds of the levy are allocated to the state budget.
The amendment made by the 2019 Management Finance Law consisted of an increase in the amount of the levy per passenger boarding to forty thousand (40,000) FCFA for the business class and others, twenty thousand (20,000) CFA francs for the economy class in order to improve its performance.
Based on an average of two hundred thousand (200,000) passengers embarked per year in Burkina Faso (excluding official flights, medical evacuations), the expected revenues from these levies are estimated at approximately $3 billion (3,000,000,000) FCFA.
Several people have asked us whether this change also applies to domestic flights (for example Ouagadougou – Bobo Dioulasso). The answer is no! Article 344 of the General Tax Code only applies to tickets issued for international passenger transport.