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.
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| 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 companyCode des sociétés privées et à participation publique (Burundi company law) | |
| 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)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 permittedCode des sociétés privées et à participation publique (Burundi company law) |
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.
Other Burundi computations in the OpenAccountants library.
| Registration authority | Agence de Promotion des Investissements (API) — one-stop business registrationLoi 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 shopAgence de Promotion des Investissements (API) procedures |
| Indicative company registration fee | Around BIF 40,000 (varies by entity type)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 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 facts database. General reference only — confirm with a qualified professional before acting.
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