Burundi Tax Overview

Burundi tax system at a glance

Burundi taxes are administered by the Office Burundais des Recettes (OBR). The framework rests on the General Tax Code / income tax law (Law No. 1/02 of 24 January 2013) and a separate VAT law. The figures below are a source-cited draft pending review by a licensed Burundi accountant.

• National tax authority — Office Burundais des Recettes (OBR) — Burundi Revenue Office (Loi portant création de l'Office Burundais des Recettes (OBR))
• Currency — Burundian Franc (BIF) (Banque de la République du Burundi)
• Tax year — Calendar year (1 January to 31 December) ((approx — confirm)) (Law No. 1/02 of 24 January 2013 (income tax law))
• Basis of taxation — Residents taxed on worldwide income; non-residents taxed only on Burundi-source income (Law No. 1/02 of 24 January 2013 (income tax law))
• Top personal income tax rate — 30% % (Law No. 1/02 of 24 January 2013 (income tax law))
• Standard corporate income tax rate — 30% % (Law No. 1/02 of 24 January 2013 (income tax law))
• Does Burundi levy VAT? — Yes — VAT (Taxe sur la Valeur Ajoutée, TVA) at a standard rate of 18% (Loi relative à la Taxe sur la Valeur Ajoutée (VAT Law))
• Standard VAT rate — 18% % (Loi relative à la Taxe sur la Valeur Ajoutée (VAT Law))
• Withholding tax on dividends — 15% % (Law No. 1/02 of 24 January 2013 (income tax law))
• Monthly payroll/VAT remittance deadline — 15th of the month following the taxable period (OBR filing rules under the General Tax Code)