PEACE – WORK – FATHERLAND
LAW N° 2025/011 OF 17 DEC 2025
The Parliament deliberated and adopted, the President of the Republic hereby enacts the law set out below:
Section 1: Ratification of decree to open advance appropriations
(1) Decree No. 2024/07425/CAB/PM of 26 December 2024 to open appropriations amounting to CFAF 30 000 000 000 (thirty billion) as an advance for the 2024 financial year is ratified.
(2) The appropriations ratified in (1) above are recorded in revenue and corresponding expenditure as follows:
Modification of budget revenue:
| Charge | Description | 2024 Amended Finance Law | Adjustment | 2024 amended budget |
|---|---|---|---|---|
| A- OWN REVENUE | 5 235 100 000 000 | 30 000 000 000 | 5 265 100 000 000 | |
| I- TAX REVENUE | 4 203 000 000 000 | 30 000 000 000 | 4 233 000 000 000 | |
| 711 | Tax on income, profits and capital gains | 972 010 000 000 | 20 000 000 000 | 992 010 000 000 |
| 712 | Tax on salaries and other remuneration | 340 000 000 000 | 3 333 000 000 | 343 333 000 000 |
| 713 | Property tax | 26 800 000 000 | - | 26 800 000 000 |
| 714 | Domestic taxes and duties on goods and services | 2 207 168 000 000 | 6 667 000 000 | 2 213 835 000 000 |
| 715 | Tax on foreign trade and international transactions | 529 337 000 000 | - | 529 337 000 000 |
| 716 | Other taxes on goods and services | 14 485 000 000 | - | 14 485 000 000 |
| 719 | Other tax revenue | 113 200 000 000 | - | 113 200 000 000 |
| II- GRANTS, SUPPORT FUND AND LEGACIES | 103 800 000 000 | - | 103 800 000 000 | |
| 741 | Grants from international institutions | 52 600 000 000 | - | 52 600 000 000 |
| 742 | Grants from foreign public administrations | 51 200 000 000 | - | 51 200 000 000 |
| III- WELFARE CONTRIBUTIONS | 58 007 000 000 | - | 58 007 000 000 | |
| 725 | Social security contributions | 58 007 000 000 | - | 58 007 000 000 |
| IV- OTHER REVENUE | 870 293 000 000 | - | 870 293 000 000 | |
| 721 | Revenue from State property and land other than interest | 702 313 000 000 | - | 702 313 000 000 |
| 722 | Administrative fees and charges | 44 795 000 000 | - | 44 795 000 000 |