The State's general budget

What the State plans to collect and spend, Finance Act after Finance Act, and the share allocated to each ministry.

RevenueExpenditureFinancing

General budget

The State's main fiscal balances

The summarises each Finance Act: what the State plans to collect, what it spends, and how it finances the difference.

Finance Act 2026 · compared with 20252026 primary balance not published

−28 %

Tax revenue

1,446.1 bn

Taxes, levies and customs duties

−13 %

Oil revenue

779.9 bn

Royalties and production shares

+1 %

Current expenditure

1,359.2 bn

Salaries, operations, transfers

+20 %

Investment

1,172.3 bn

From domestic and external resources

Trends 2024 – 2026

Main aggregates of the last three Finance Acts, in billion FCFA.

Line-by-line breakdown for 2026

Each TOFE line, with its year-on-year change.

Key terms

Revenue and grants

Recettes fiscales−28 %1,446.1 bn
Pétrole−13 %779.9 bn
Impôts sur les sociétés (IS)−12 %428.1 bn
Redevances statistiques−34 %17.0 bn
Non fiscales+92 %427.9 bn
Redevances & participations−33 %312.9 bn
Dons−1 %401.1 bn

Changes compared with the 2025 Finance Act.

Expenditure

Courantes+1 %1,359.2 bn
Personnel+367 %693.5 bn
Intérêts+60 %125.5 bn
of which Extérieur−40 %31.0 bn
of which Intérieur en Monnaie nationale+255 %94.5 bn
Transferts et Subventions−55 %305.0 bn
Salaires+1,234 %693.5 bn

Changes compared with the 2025 Finance Act.

Financing

Financement extérieur (net)−36 %342.0 bn
Financement bancaire (net)+338 %219.0 bn
Dépôts+80 %90.0 bn
Autres financements (net)+1 %202.0 bn
Amortissement+40 %70.0 bn
Financement non bancaire−91 %15.0 bn
Dessin/Remboursement+309 %422.0 bn

Changes compared with the 2025 Finance Act.

Source: TOFE, observatoire.td API. Billion FCFA. Items shown as entered in the database: some are subtotals and do not add up.

Budget by section and title

Who gets what?

Finance Act 2026 · expenditure by title

Key terms

Budget expenditure 2026

2,530.6 bn FCFA

versus 2,323.8 bn in 2025 +9 %

Out of every 100 FCFA spent in 2026

Debt interest charges5 FCFA
Personnel expenditure27 FCFA
Goods and services expenditure9 FCFA
Transfer expenditure12 FCFA
Investment expenditure47 FCFA

Expenditure ceilings by title

2026 Finance Act compared with 2025, in billion FCFA.

Title IDebt interest charges−16 %125.5
- of which Interest – domestic debt94.5 bn (2025: 76.6)
- of which Interest – external debt31 bn (2025: 72)
Title IIPersonnel expenditure+2 %693.5
Title IIIGoods and services expenditure+5 %231.2
Title IVTransfer expenditure+2 %302.8
Title VInvestment expenditure+20 %1,177.8

Grey bar: 2025 level

The 2026 Finance Act sets expenditure by title. Its allocation by ministry and institution will be set by decree: it will appear here as soon as it is published on the Observatory's API. In the meantime, the breakdown by institution of the 2024 Finance Act remains available.

Source: 2026 Finance Act, p. 83