# Burundi: ordinary corporate income tax for 2026 v1.2

> **General reference only.** This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in Burundi.

## Who this applies to

Use this for ordinary taxable companies under income law arts. 94–104 and nonresident permanent establishments under arts. 101 and 108–109. Incorporation under Burundi law or effective management in Burundi makes an entity resident. A resident company includes worldwide business income; a nonresident PE accounts for the profits attributable to it. Rental income is a separate calculation routed to [individual and rental income](bi-income-tax.md), rather than automatically subjected to the ordinary corporate rate. [IR arts. 4, 94–104](https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf).

Calendar 2026 crosses two budget laws. [2025/26 modified budget art. 252](https://www.obr.bi/images/PDF/Loi%20de%20Finances%202025-2026%20Modifi%C3%A9e.pdf) starts on 1 January; [2026/27 budget art. 277](https://www.obr.bi/images/LOI_DE_FINANCES_2026-2027_PROMULGUEE_compressed.pdf) starts on 1 July. Do not extend a fiscal-year-specific concession beyond its stated period or assume the budget year replaces a company's approved accounting year.

## Rates, bands and thresholds

| Item and conditions | Rule / amount | Period | Official source |
|---|---|---|---|
| Ordinary taxable corporate business profit, rounded to nearest BIF 1,000 | 30% | 2026 | [Art. 103](https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf) |
| Minimum where taxable profit is less than turnover / 30, including a loss | 1% of annual turnover; free-zone enterprises exempt from this minimum only during their first ten years | 2026 | [Art. 103](https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf) |
| Tax loss carryforward, subject to a filed return and continuity | Five subsequent fiscal years, oldest first; unlisted company capital/vote change of at least 25% blocks current and prior losses | 2026 | [Arts. 77–80](https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf) |
| Ordinary calendar-year provisional payments | Each 25% of prior assessed annual tax, adjusted for eligible period withholding and sufficient tax-account credit | 2026 | [Arts. 130–133](https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf) |
| Publicly listed company exception from July | 28%, 25% or 20% where public capital offered reaches 20%, 30% or 40%, respectively; do not use the ordinary rate without checking status | 1 July–31 December 2026 | [Art. 218](https://www.obr.bi/images/LOI_DE_FINANCES_2026-2027_PROMULGUEE_compressed.pdf) |

## The base

Start with accounting receipts and expenses, then identify exempt income and add back nonbusiness or unsupported costs. Deduction requires an effective business expense, evidence, a reduction in net assets and attribution to the fiscal year. Dividends/profit appropriations, fines, personal expenditure, income tax, recoverable VAT and revaluation depreciation do not become ordinary business deductions. A commercial asset disposal is included in corporate business income; the separate individual gains rate is not a corporate disposal rate. [IR arts. 37, 54–55 and 98](https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf).

Apply the additional invoice-transmission condition in both 2026 periods: the modified budget art. 243 applies from 1 January through 30 June, and July budget art. 268 from 1 July. For an invoice not sent to OBR’s EBMS database when issued, the related expense is not tax-deductible. Persons required to keep simplified or complete accounts must use an approved electronic invoicing machine. Retain evidence of transmission at issue and add back costs failing the condition; meeting the principal-law business-purpose test alone is insufficient. This is an income-tax deduction condition, separate from VAT recovery. [Modified budget art. 243](https://www.obr.bi/images/PDF/Loi%20de%20Finances%202025-2026%20Modifi%C3%A9e.pdf); [July budget art. 268](https://www.obr.bi/images/LOI_DE_FINANCES_2026-2027_PROMULGUEE_compressed.pdf).

Keep a fixed-asset register. Land is not depreciable; buildings use 5% straight line, heavy industrial equipment, aircraft and ships 10% straight line, intangibles 10% straight line, IT 50% declining pool and other depreciable assets 25% declining pool. A pool base not exceeding BIF 500,000 is deducted in full; disposal proceeds reduce the pool and a negative pool is recaptured. Check acquisition/use dates and special rules before computing a year's allowance. [IR arts. 59–68](https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf).

Apply the loss rules before the ordinary/minimum comparison. Foreign business losses cannot shelter domestic business profit. Keep related-party pricing and interest in the [transfer-pricing computation](bi-transfer-pricing.md); the July financing rules add unpaid-interest and local-market-rate restrictions. Do not insert an unapproved incentive credit from an old form. [IR arts. 77–80](https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf); [budget arts. 157 and 215](https://www.obr.bi/images/LOI_DE_FINANCES_2026-2027_PROMULGUEE_compressed.pdf).

For private companies keep signed profit-allocation minutes. In their absence the budgets deem all net profits distributed within thirty calendar days after the income-return deadline; in the first half, putting net profit in carryforward and free reserves for two successive years also triggers withholding. From July the text adds capital increases and refers to carryforward and/or reserves. Use [withholding and cross-border](bi-cross-border-tax.md) for the amount and remittance. [Art. 83](https://www.obr.bi/images/PDF/Loi%20de%20Finances%202025-2026%20Modifi%C3%A9e.pdf); [Art. 82](https://www.obr.bi/images/LOI_DE_FINANCES_2026-2027_PROMULGUEE_compressed.pdf).

## Deadlines and filing

1. Close the calendar year, unless the Commissioner General has approved a different twelve-month year. Separately file the detailed and valued stock inventory within thirty days after accounting year-end under procedure art. 29; do not wait for the annual income-return deadline. Prepare the signed accounts, fiscal bridge, depreciation schedule and notes accompanying that annual return under the same article, and keep art. 30 documents ready for a tax-authority request. Medium and large returns require certification by an accountant registered with the professional order. File the annual business return by the end of the third month after year-end; calendar 2026 therefore ends at 31 March 2027, subject to a later enacted extension. [IR arts. 16–18 and 104](https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf); [arts. 29–30](https://www.obr.bi/images/LOI_RELATIVE_AUX_PROCEDURES_FISCALES_ET_NON_FISCALES_2020.pdf).
2. In [Déclaration des revenus des sociétés](https://www.obr.bi/images/IR_SOCIETE_2021_VF_CORRIGE_octobre_2021_1.pdf), enter NIF, entity, address and actual fiscal period. Lines 1–8 reconcile receipts; 9–10 expenses/accounting result; 11 addbacks from annex 1; 12 deductions/losses from annex 2; 13 taxable profit/loss. Compare line 14 minimum with line 15 ordinary tax. Use lines 18–22 only for evidenced eligible withholding, advances and foreign credit. Line 23 is the balance. Attach required accounts and detailed schedules. Do not use an old incentive line merely because it is printed.
3. Pay the three provisional amounts by 30 June, 30 September and 31 December of the activity year for a calendar-year company. The first period covers the first half-year and the next two the corresponding quarters; approved alternative years use the sixth, ninth and twelfth month ends. First partial prior years require annualisation. Reconcile all payments on the annual return. [IR arts. 130–133](https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf).
4. Use OBR's [published Umutangakori routing](https://www.obr.bi/index.php/teledeclaration-telepaiement) for your taxpayer category. Obtain the confidential Extranet number, administrator authority and identity document; complete the adhesion and activation described in the [login manual](https://www.obr.bi/images/Guide-utilisateur-adhesion-et-connexion.pdf). The published return includes payment mode, quittance number/date and acknowledgment fields. Keep the filed return, stamped/electronic acknowledgment and bank/quittance evidence separately. The current authenticated submission and payment-reference screens are not established by this Guide.

## Penalties and interest

Use [tax overview: Penalties and interest](bi-tax-overview.md#penalties-and-interest) for the general declaration, payment, withholding-default and interest rules. Identify the actual offence and taxpayer class before applying them.

## Cross-border points

A foreign PE must maintain separate books and attribute profit as if it were an independent enterprise. Income law art. 109 disallows foreign head-office general administration costs in determining PE profit; do not deduct a group recharge merely because it has an invoice. Residence, PE tests, domestic withholding and capped foreign tax credit are in [cross-border tax](bi-cross-border-tax.md). The old asserted branch remittance tax has not been verified and must not be charged from this Guide. [IR arts. 108–109](https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf).

## Two worked examples that recompute

Assume an ordinary resident trading company, no exemptions or incentives, BIF 120,000,000 turnover, BIF 20,000,000 accounting profit and a BIF 1,000,000 nondeductible fine. Taxable profit is BIF 21,000,000. Ordinary tax BIF 6,300,000 exceeds the BIF 1,200,000 minimum.

```oa-check
name: Ordinary corporate profit
inputs:
  turnover: 120000000
  accounting_profit: 20000000
  fine: 1000000
steps:
  - taxable: accounting_profit + fine
  - ordinary: taxable * 0.30
  - minimum: turnover * 0.01
  - tax: max(ordinary,minimum)
expected:
  tax: 6300000
```

Assume an ordinary company with BIF 300,000,000 turnover, BIF 6,000,000 taxable profit and BIF 4,000,000 prior assessed tax, without eligible period withholding. Compare BIF 1,800,000 ordinary tax with BIF 3,000,000 minimum: the minimum governs. Three BIF 1,000,000 advances total BIF 3,000,000, leaving no annual balance. A loss would not remove this minimum.

```oa-check
name: Minimum versus ordinary tax and provisional payments
inputs:
  turnover: 300000000
  profit: 6000000
  prior_tax: 4000000
steps:
  - ordinary: profit * 0.30
  - minimum: turnover * 0.01
  - tax: max(ordinary,minimum)
  - each_advance: prior_tax * 0.25
  - advances: each_advance * 3
  - balance: tax - advances
expected:
  ordinary: 1800000
  tax: 3000000
  each_advance: 1000000
  balance: 0
```

## Ask the client first

- What are the legal form, residence and actual approved accounting dates?
- What are turnover, accounting profit, asset disposals and exemption documents?
- Which expenses, fixed assets and related-party transactions need adjustments?
- What losses, ownership changes and prior filed returns support carryforward?
- What assessed prior-year tax, withholding certificates, advances and foreign tax proof exist?
- Is the entity listed, in a free zone, an incentive project or a regulated financial business?

## Sources

| Official source | What was actually read | Read date |
|---|---|---|
| [Law 1/14 of 24 December 2020](https://www.obr.bi/images/LOI_N1_14_DU_24_DECEMBRE_2020_PORTANT_MODIFICATION_DE_LA_LOI_N1_02_DU_24_JANVIER_2013_RELATIVE_AUX_IMPOTS_SUR_LES_REVENUS_1.pdf) | Read for Full operative income-tax law, PDF pp. 1–44; definitions and neighboring provisions read, rate tables visually checked. | 2026-11-01 |
| [Law 1/09 of 31 December 2025](https://www.obr.bi/images/PDF/Loi%20de%20Finances%202025-2026%20Modifi%C3%A9e.pdf) | Read for selected income/VAT/registration amendments at arts. 79–83, 95–100, 147–149, 180, 208, 213, 246 and commencement art. 252 (p. 249), with neighboring clauses. Other sector charges and allocation tables not substantively reviewed. | 2026-11-01 |
| [Law 1/10 of 30 June 2026](https://www.obr.bi/images/LOI_DE_FINANCES_2026-2027_PROMULGUEE_compressed.pdf) | Read for selected income/VAT/registration/procedure amendments at arts. 78–82, 95–104, 154–158, 190, 210–233, 246–271 and commencement art. 277 (p. 267), with neighboring clauses. Other sector charges and allocation tables not substantively reviewed. | 2026-11-01 |
| [Law 1/12 of 25 November 2020](https://www.obr.bi/images/LOI_RELATIVE_AUX_PROCEDURES_FISCALES_ET_NON_FISCALES_2020.pdf) | Read for Registration, records, declarations, collection and sanctions; PDF pp. 1–13, 18–42, with budget overrides checked. | 2026-11-01 |
| [OBR corporate income return, 2021](https://www.obr.bi/images/IR_SOCIETE_2021_VF_CORRIGE_octobre_2021_1.pdf) | Read for All 8 pages and annexes; line routing only, historical incentive or penalty text is not authority for 2026. | 2026-11-01 |
| [OBR portal routing page](https://www.obr.bi/index.php/teledeclaration-telepaiement) | Read for Medium/large and small/micro portal links and linked manuals read; authenticated taxpayer screens not accessed. | 2026-11-01 |
| [OBR adhesion and login manual, July 2023](https://www.obr.bi/images/Guide-utilisateur-adhesion-et-connexion.pdf) | Read for All 9 pages, including NIF/Extranet eligibility, administrator documents and activation email; historical manual, current links from OBR page. | 2026-11-01 |

Additional portions read for this repair: [modified budget art. 243, PDF p. 58](https://www.obr.bi/images/PDF/Loi%20de%20Finances%202025-2026%20Modifi%C3%A9e.pdf), [July budget art. 268, PDF p. 65](https://www.obr.bi/images/LOI_DE_FINANCES_2026-2027_PROMULGUEE_compressed.pdf) and [procedure arts. 29–30, PDF pp. 11–12](https://www.obr.bi/images/LOI_RELATIVE_AUX_PROCEDURES_FISCALES_ET_NON_FISCALES_2020.pdf), all on 2026-11-01.

Not yet confirmed: Investment-code eligibility, free-zone approval, bank/insurance/cooperative special computations, restructuring relief, donation percentage (the principal text wording and parenthetical symbol conflict), mixed private/business allocation order, complete current incentives, branch profit-remittance tax, current annual interest order and authenticated submission/payment-reference screens. Do not use these exclusions to invent an exemption or extra tax.