- Top income tax rate 35 30
- Capital gains tax rate none 15
- Income tax brackets updated
BI
Burundi
Eastern Africa
BIF
BI · BDI · #142 · 5 cities
Nomad score
38/100
Compare
Top income tax
30.0%
Worldwide system
Corporate tax
30.0%
VAT
18.0%
standard rate
Tax residency
183 days
1 tax treaties
Burundi tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income under the income tax law (loi relative aux impôts sur les revenus) and the Code général des impôts, administered by the Office Burundais des Recettes (OBR). Employment and business profits use a progressive scale topping at 30%; capital income generally attracts 15% final withholding. Companies pay impôt sur les sociétés at 30% on taxable profit, subject to a 1% minimum tax on turnover when profit is below one-thirtieth of turnover. Standard VAT is 18% (10% on certain food and farming inputs).
- Top PIT rate
- 30.0%
- Corporate tax rate
- 30.0%
- VAT
- 18.0%
- Capital gains tax
- 15.0% Natural persons: disposals of immovable property and securities are taxed at 15%. Companies: capital gains are included in ordinary taxable profit at the 30% CIT rate.
- Social security (employee)
- 4.0%
- Social security (employer)
- 6.0%
- Social security cap (annual)
- BIF 5,400,000
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- Rate not recorded
- Treaty count
- 1
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| BIF 0 | BIF 1,800,000 | 0.0% |
| BIF 1,800,000 | BIF 3,600,000 | 20.0% |
| BIF 3,600,000 | and above | 30.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if you have a permanent home in Burundi, if you stay in Burundi continuously or intermittently for more than 183 days in any 12-month period ending during the tax year, or if you are a Burundian national serving as a consular or diplomatic agent abroad. Non-residents are taxed on Burundi-source income.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- OBR — Impôt sur le revenu d'emploi (IRE) (accessed Oct 9, 2026) Monthly PIT salary scale (0 / 20% / 30%), employment withholding rules
- EAI International — Burundi fiscal guide 2025 (accessed Oct 9, 2026) Annual PIT brackets, CIT 30% and 1% minimum tax, VAT, capital income 15%, social security caps, filing 31 March
- Loi relative aux impôts sur les revenus (2013) (accessed Oct 9, 2026) Tax residency tests including 183 days in a 12-month period
- OBR — Conventions fiscales ratifiées (accessed Oct 9, 2026) EAC multilateral DTA ratification, Turkey DTA instruments
- ISSA — Burundi social security profile (accessed Oct 9, 2026) CNaPS pension 4% employee / 6% employer, BIF 450,000 monthly ceiling