Taxes in Burundi

Burundi has a national tax system with taxpayer segments for large, medium, small and micro taxpayers. Common taxes include personal income tax, employment income tax, corporate income tax, value-added tax (VAT), consumption and excise taxes, rental income tax, property tax, withholding tax and levies on certain profit-making associations or non-profits. Annual budget measures and fiscal ordinances can change rates, thresholds and coverage. The cited EAC income-tax matrix lists annual taxable-income bands of 0% up to 150,000 BIF, 20% from 150,001 to 300,000 BIF and 30% above 300,000 BIF for residents and non-residents. Employers generally withhold employment income tax, called Impôt sur les Revenus d’Emploi (IRE), each month and may need to complete annual reconciliation. Rental income is declared separately, and a dedicated capital-gains declaration form exists. Exemptions and deductions apply only when statutory conditions are met. Companies generally face a 30% corporate-income-tax rate. A minimum tax of 1% of turnover can apply when taxable profit is below turnover divided by 30. Agriculture, livestock, investment and free-trade-zone activities can receive special treatment under specific legal conditions. Depreciation rates in the cited EAC matrix include 5% for buildings, 10% for heavy machinery, ships and aircraft, 10% for intangible assets, 50% for computers, information technology and software, and 25% for other business assets. Related-party transactions fall under transfer-pricing rules in Ordonnance 540/1776/2013. VAT is generally 18%. A 10% rate applies to listed food imports, locally processed agricultural products and agricultural inputs, while exports and qualifying international transport can receive a 0% rate. Some agricultural and livestock sales and other statutory supplies are exempt. Input VAT can be credited only against taxable operations, and imported services can trigger reverse-charge treatment. From 1 July 2026, taxable businesses with annual turnover of at least 25,000,000 BIF generally fall within VAT liability and must invoice accordingly; the applicable category and current ordinance should be checked before relying on the threshold. VAT declarations and payments are generally due no later than the 15th day of the following month. OBR handles VAT credits and refunds, subject to supporting documents and clearance of tax debts. A Numéro d’Identification Fiscale (NIF) is required for economic formalities, including by foreign individuals or entities carrying out economic activity in Burundi. Since 4 August 2026, new administrative and commercial registrations are handled exclusively through e-KORI. The process can include an online request, biometrics where required, OBR review and an emailed certificate or rejection. Commercial registration may involve the Agence de Développement du Burundi (ADB), while cooperatives start through the Agence Nationale de la Promotion et de la Régulation des Coopératives (ANACOOP). Registration is free, and the assistance number is 500. OBR forms cover employment income tax, withholding tax, VAT, quarterly personal income, rental income, corporate income, provisional instalments, capital gains and VAT refunds. UMUTANGAKORI and e-KORI provide online channels, including dedicated filing and payment access for micro and small taxpayers. Taxpayers must file and pay on time, keep accounting and supporting records, update address information, cooperate with audits and use approved invoices where the law requires it. Taxpayers within the statutory accounting and electronic-invoicing perimeter use an OBR-approved Machine à Facturation Electronique together with EBMS. Current OBR notices require economic operators to demonstrate possession of an approved machine for certain administrative authorizations. Import data from ASYCUDA interfaces with e-BMS. Manual or non-compliant invoices can lead to loss of deductibility or statutory penalties, although category-specific exceptions must be checked. OBR may conduct desk or on-site audits. An on-site audit notice normally provides at least 15 calendar days, and the taxpayer-rights charter sets procedural safeguards. Written observations against an adjustment notice are generally due within 20 days, or within 10 days for a targeted audit. A written administrative appeal goes to the Commissaire général within 30 calendar days after the assessment notice. The first administrative complaint generally requires payment of 30% of the disputed principal; the appeal suspends the assessed tax, interest and penalties at that stage under the cited law. The Commissaire général has 30 days to respond, followed by the Commission Paritaire d’Appel within 15 days, a further appeal to the Minister of Finance within 60 days and then the competent courts. An instalment request can run for up to 12 months, while remission may cover penalties but not the principal tax. Rental income tax is distinct from income tax, and from 1 July 2026 property tax and arrears are declared and paid to OBR rather than handled only through local collection. The applicable property-tax base and rates require the current 2026/2027 law or ordinance. Consumption and excise taxes apply to selected locally manufactured and imported goods. The 2026/2027 measures also include specific levies affecting areas such as OTT and IP services, digital streaming, VoIP, e-commerce revenue, IMEI mobile terminals, electronic-communication value-added services, mobile data and messages, and building authorizations; their exact rates and coverage depend on the relevant ordinance. Cross-border relief depends on the applicable treaty, tax residence, permanent-establishment facts, withholding-allocation rules and required proof. Burundi has ratified an EAC income-tax treaty with Kenya, Uganda, Rwanda and Tanzania, as well as treaties with Türkiye and Morocco; the Morocco treaty was ratified on 17 February 2026. These treaties do not create a blanket exemption. Non-residents conducting business in Burundi still require a NIF and domestic compliance, and transfer-pricing rules can apply. OBR and ASYCUDA handle relevant import-tax and cross-border VAT processes, while EAC Customs Union and COMESA preferences are border-tax mechanisms rather than separate general tax categories.