Source-cited draft: corporate income tax for Burundi (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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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Every figure is drawn from this Tax Guide and cited to its source.
Standard corporate income tax rate
30%Law No. 1/02 of 24 January 2013 (income tax law)View source ↗
Minimum tax for loss-making years
1% of annual turnoverLaw No. 1/02 of 24 January 2013 (income tax law)View source ↗
Tax base
Net accounting profit adjusted for non-deductible expenses and exempt income, per the General Tax CodeLaw No. 1/02 of 24 January 2013 (income tax law)
Capital gains on commercial immovable property
15%Law No. 1/02 of 24 January 2013 (income tax law)View source ↗
Withholding tax on dividends
15%Law No. 1/02 of 24 January 2013 (income tax law)View source ↗
Withholding tax on interest
15%Law No. 1/02 of 24 January 2013 (income tax law)View source ↗
Withholding tax on royalties
15%Law No. 1/02 of 24 January 2013 (income tax law)View source ↗
Withholding tax on management/service fees
15%Law No. 1/02 of 24 January 2013 (income tax law)View source ↗
Branch profit remittance tax
15%Law No. 1/02 of 24 January 2013 (income tax law)View source ↗
Annual corporate tax return filing deadline
Generally by 31 March following the close of the calendar tax yearLaw No. 1/02 of 24 January 2013 (income tax law)
Advance corporate tax payments
Provisional/advance instalments are payable during the year, with final balance on filingLaw No. 1/02 of 24 January 2013 (income tax law)
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Companies resident in Burundi are taxed on profits at a flat rate, with a minimum tax based on turnover for loss-making years. Withholding taxes apply to passive income and to payments to non-residents. Confirm rates and deadlines with the current General Tax Code.
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Other Burundi computations in the OpenAccountants Tax Library.