OpenAccountants/Burundi/Burundi Company Formation & Entity Choice

Burundi Company Formation & Entity Choice

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: company formation & entity choice for Burundi (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Burundi, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Most common entity type

Société à Responsabilité Limitée (SARL) — private limited liability companyCode des sociétés privées et à participation publique (Burundi company law)View source ↗

Public/larger company type

Société Anonyme (SA) — public limited company, used for larger venturesCode des sociétés privées et à participation publique (Burundi company law)

Foreign company presence

Foreign companies may register a branch or a subsidiaryCode des sociétés privées et à participation publique (Burundi company law)

Minimum share capital for a SARL

No meaningful statutory minimum (effectively nominal — cited as low as the equivalent of US$1) ((approx — confirm))Code des sociétés privées et à participation publique (Burundi company law)View source ↗

Minimum shareholders and directors (SARL)

At least 1 director and 1 shareholder (a corporate shareholder generally requires 2 shareholders); any nationality permittedCode des sociétés privées et à participation publique (Burundi company law)View source ↗

Registration authority

Agence de Promotion des Investissements (API) — one-stop business registrationLoi portant création de l'API (Investment Promotion Agency)View source ↗

Incorporation steps

Reserve company name with API, draft articles of association, deposit capital in a corporate bank account, file the registration application with API, obtain the registration certificate (RC) and tax identification number (NIF)Agence de Promotion des Investissements (API) proceduresView source ↗

Incorporation timeline

Approximately 1 to 2 weeks via the API one-stop shop ((approx — confirm))Agence de Promotion des Investissements (API) proceduresView source ↗

Indicative company registration fee

Around BIF 40,000 (varies by entity type) BIF ((approx — confirm))Agence de Promotion des Investissements (API) fee scheduleView source ↗

Tax identification

Each company must obtain a Numéro d'Identification Fiscale (NIF) from the OBR and register for VAT if turnover exceeds the thresholdOBR registration rules under the General Tax Code

Core annual compliance

File the annual corporate income tax return, maintain statutory accounting records, file monthly VAT and payroll/INSS declarations, and file the annual employer declarationLaw No. 1/02 of 24 January 2013 (income tax law) and OBR filing rules

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Company formation and compliance

Business registration in Burundi is centralised through the Agence de Promotion des Investissements (API) one-stop shop, with company law based on the OHADA-style commercial framework. The SARL (limited liability company) is the most common vehicle for small and medium businesses.

Most common entity type — Société à Responsabilité Limitée (SARL) — private limited liability company (Code des sociétés privées et à participation publique (Burundi company law))
Public/larger company type — Société Anonyme (SA) — public limited company, used for larger ventures (Code des sociétés privées et à participation publique (Burundi company law))
Foreign company presence — Foreign companies may register a branch or a subsidiary (Code des sociétés privées et à participation publique (Burundi company law))
Minimum share capital for a SARL — No meaningful statutory minimum (effectively nominal — cited as low as the equivalent of US$1) ((approx — confirm)) (Code des sociétés privées et à participation publique (Burundi company law))
Minimum shareholders and directors (SARL) — At least 1 director and 1 shareholder (a corporate shareholder generally requires 2 shareholders); any nationality permitted (Code des sociétés privées et à participation publique (Burundi company law))
Registration authority — Agence de Promotion des Investissements (API) — one-stop business registration (Loi portant création de l'API (Investment Promotion Agency))
Incorporation steps — Reserve company name with API, draft articles of association, deposit capital in a corporate bank account, file the registration application with API, obtain the registration certificate (RC) and tax identification number (NIF) (Agence de Promotion des Investissements (API) procedures)
Incorporation timeline — Approximately 1 to 2 weeks via the API one-stop shop ((approx — confirm)) (Agence de Promotion des Investissements (API) procedures)
Indicative company registration fee — Around BIF 40,000 (varies by entity type) BIF ((approx — confirm)) BIF (Agence de Promotion des Investissements (API) fee schedule)
Tax identification — Each company must obtain a Numéro d'Identification Fiscale (NIF) from the OBR and register for VAT if turnover exceeds the threshold (OBR registration rules under the General Tax Code)
Core annual compliance — File the annual corporate income tax return, maintain statutory accounting records, file monthly VAT and payroll/INSS declarations, and file the annual employer declaration (Law No. 1/02 of 24 January 2013 (income tax law) and OBR filing rules)

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Company formation and compliance

Most common entity type — Société à Responsabilité Limitée (SARL) — private limited liability company (Code des sociétés privées et à participation publique (Burundi company law))

Public/larger company type — Société Anonyme (SA) — public limited company, used for larger ventures (Code des sociétés privées et à participation publique (Burundi company law))

Foreign company presence — Foreign companies may register a branch or a subsidiary (Code des sociétés privées et à participation publique (Burundi company law))

Minimum share capital for a SARL — No meaningful statutory minimum (effectively nominal — cited as low as the equivalent of US$1) ((approx — confirm)) (Code des sociétés privées et à participation publique (Burundi company law))

Minimum shareholders and directors (SARL) — At least 1 director and 1 shareholder (a corporate shareholder generally requires 2 shareholders); any nationality permitted (Code des sociétés privées et à participation publique (Burundi company law))

Registration authority — Agence de Promotion des Investissements (API) — one-stop business registration (Loi portant création de l'API (Investment Promotion Agency))

Incorporation steps — Reserve company name with API, draft articles of association, deposit capital in a corporate bank account, file the registration application with API, obtain the registration certificate (RC) and tax identification number (NIF) (Agence de Promotion des Investissements (API) procedures)

Incorporation timeline — Approximately 1 to 2 weeks via the API one-stop shop ((approx — confirm)) (Agence de Promotion des Investissements (API) procedures)

Indicative company registration fee — Around BIF 40,000 (varies by entity type) BIF ((approx — confirm)) BIF (Agence de Promotion des Investissements (API) fee schedule)

Tax identification — Each company must obtain a Numéro d'Identification Fiscale (NIF) from the OBR and register for VAT if turnover exceeds the threshold (OBR registration rules under the General Tax Code)

Core annual compliance — File the annual corporate income tax return, maintain statutory accounting records, file monthly VAT and payroll/INSS declarations, and file the annual employer declaration (Law No. 1/02 of 24 January 2013 (income tax law) and OBR filing rules)