Source-cited draft: vat / gst 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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Use OpenAccountants for VAT / GST in Burundi.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard VAT rate
18%Loi relative à la Taxe sur la Valeur Ajoutée (VAT Law)
Reduced rate on essential goods (basic foodstuffs, medicine, educational items)
10%Loi relative à la Taxe sur la Valeur Ajoutée (VAT Law), https://remotepeople.com/countries/burundi/hire-employees/payroll-tax/
Exempt supplies
Healthcare services (and other supplies listed in the VAT Law) are exemptLoi relative à la Taxe sur la Valeur Ajoutée (VAT Law), https://remotepeople.com/countries/burundi/hire-employees/payroll-tax/
Zero-rated supplies
Exports of goods are zero-ratedLoi relative à la Taxe sur la Valeur Ajoutée (VAT Law)
Compulsory VAT registration threshold
BIF 100,000,000Loi relative à la Taxe sur la Valeur Ajoutée (VAT Law)
VAT return filing frequency
MonthlyLoi relative à la Taxe sur la Valeur Ajoutée (VAT Law), https://remotepeople.com/countries/burundi/hire-employees/payroll-tax/
Monthly VAT return and payment deadline
15th of the month following the taxable periodOBR filing rules under the VAT Law, https://remotepeople.com/countries/burundi/hire-employees/payroll-tax/
Input VAT recovery
Registered taxpayers deduct input VAT on business purchases against output VAT collectedLoi relative à la Taxe sur la Valeur Ajoutée (VAT Law)
Reverse charge on imported services
VAT on services supplied by non-residents is self-accounted by the Burundi recipient under the reverse-charge mechanismLoi relative à la Taxe sur la Valeur Ajoutée (VAT Law)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Burundi operates a VAT (TVA) administered by the OBR, with a standard rate of 18% and a reduced rate for essential goods. VAT-registered businesses file periodically and may offset input VAT against output VAT.
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Other Burundi computations in the OpenAccountants Tax Library.