Burundi Tax & Investment Guides
17 guides covering Burundian taxation, progressive IPR 0–30% (3 brackets), worldwide tax system, corporate tax IBP 30% standard (min 1% of turnover), TVA 18% standard (10% reduced on food), social security total EE 7.5% + ER 10% (cap BIF 450K), CGT 15% on capital gains, dividends/interest/royalties 15% WHT, stamp duty 2–5%, and key investment topics for 2026.
Personal Tax & Residency
Progressive IPR 0–30% (3 brackets), 183-day residency rule, worldwide taxation, OBR administration
Burundi Personal Tax Guide 2026 — PIT Progressive 0–30% Annual, PAYE, OBR
Burundian personal income tax (IPR). Progressive rates 0%, 20%, 30% across 3 annual brackets. PAYE withholding, allowable deductions, and filing requirements for 2026.
Burundi Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Worldwide Taxation, DTTs
Burundian tax residency. 183-day physical presence test, permanent home criterion, worldwide taxation for residents, double tax treaties for 2026.
VAT & Indirect Tax
TVA 18% standard, 10% reduced on food/agriculture, 0% exports, OBR administration
Burundi Tax Filing Guide 2026 — OBR Online Portal, Self-Assessment, Annual Declarations, Deadlines
filing taxes in Burundi. OBR online portal, annual income tax declaration, PIT self-assessment, quarterly instalment payments, penalties for late filing, NIF registration, and compliance deadlines for 2026.
Burundi VAT Guide 2026 — TVA 18% Standard, 10% Reduced, 0% Exports, OBR Compliance
Burundian value added tax (TVA). Standard rate 18%, reduced rate 10% on food and agriculture, zero rate for exports, registration threshold, monthly filing requirements, and compliance for 2026.
Business & Corporate Tax
IBP 30% standard, min 1% of turnover, OBR administration, COMESA/EAC framework
Burundi Business Registration Guide 2026 — Company Formation, OBR, API, EAC Framework
registering a business in Burundi. Company types (SARL, SA, branch), Office Burundais des Recettes (OBR), Agence de Promotion des Investissements (API), permits, timelines, costs, and compliance for 2026.
Burundi Corporate Tax Guide 2026 — CIT 30% Standard, 1% Minimum Turnover Tax, OBR Compliance
Burundian corporate income tax (IBP). Standard rate 30%, minimum tax of 1% of turnover, capital gains 15%, capital allowances, loss relief, and compliance for 2026.
Burundi Cross-Border Tax Guide 2026 — COMESA/EAC, Transfer Pricing, WHT, Double Taxation
Burundian cross-border taxation. Worldwide taxation for residents, transfer pricing rules, double tax treaties, withholding tax rates for dividends (15%), interest (15%), royalties (15%), and non-resident compliance for 2026.
Investment & Savings
CGT 15% on capital gains, dividends 15% WHT, interest 15% WHT, royalties 15% WHT, crypto as property
Burundi Capital Gains Tax Guide 2026 — CGT 15% on Property & Shares, Worldwide Taxation
Burundian capital gains tax. CGT 15% on gains from property and share disposals, exemptions for principal residence, worldwide taxation of gains, and compliance rules for 2026.
Burundi Crypto Tax Guide 2026 — Crypto as Property, CGT 15%, OBR Guidance
Burundian cryptocurrency taxation. Crypto is treated as property, gains subject to CGT at 15%. Mining, staking, airdrops, and DeFi income are taxable. Practical guidance for 2026.
Burundi Investment Income Guide 2026 — Dividends 15% WHT, Interest 15% WHT, Royalties 15% WHT
Burundian investment income taxation. Dividend withholding tax 15%, interest withholding tax 15%, royalty withholding tax 15%, capital gains on property and shares 15%, and tax treatment of various investment vehicles for 2026.
Burundi Pension Guide 2026 — CNaPS Retirement, Social Security, Retirement Age 60
Burundian pensions. CNaPS social security scheme, contribution rates (7.5% EE + 10% ER), retirement age 60, pension calculation, and planning for 2026.
Property & Wealth Tax
Stamp duty 2–5% on transfers, annual property tax ~0.5%, CGT 15% on property gains, no annual wealth tax
Burundi Inheritance & Gift Tax Guide 2026 — Succession Law, Notarial Fees, Estate Planning
Burundian inheritance and gift tax. Limited inheritance tax framework, succession law under the Civil Code, notarial fees on estate administration, gift taxation, and estate planning for 2026.
Burundi Property Tax Guide 2026 — Stamp Duty 2–5%, Annual Property Tax 0.5%, Notarial Fees
Burundian property tax. Stamp duty 2–5% on transfers, annual property tax approximately 0.5%, capital gains tax 15% on property gains, notarial fees, and compliance for 2026.
Burundi Rental Income Guide 2026 — Rental WHT 15%, Deductions, Annual Property Tax
Burundian rental income taxation. 15% withholding tax on gross rental income for individuals, allowable deductions for expenses, annual property tax obligations, and compliance for 2026.
Burundi Wealth Tax Guide 2026 — No Annual Wealth Tax, Property Tax as Proxy
wealth taxation in Burundi. Burundi does not impose an annual net wealth tax. The annual property tax (impôt foncier) on built properties serves as a proxy wealth tax on real estate. No net worth tax for 2026.
Employment & Social Security
CNaPS 3.5%+6%, CNAM 3%+3%, CNAPS 1%+0%, FNEF 0%+1% — total EE 7.5%, ER 10%, cap BIF 450K
Burundi Calculators (7)
Free calculators for Burundian salary, tax, and personal finance.
Burundi Salary
Net pay after IPR 0–30%, social 7.5%.
Burundi VAT
TVA 18% standard, 10% reduced.
Burundi Corporate Tax
IBP 30%, min 1% turnover.
Burundi Property Tax
Stamp duty 2–5%, annual ~0.5%.
Burundi Social Insurance
CNaPS/CNAM/CNAPS/FNEF 7.5%+10%.
Burundi Income Tax
IPR 0–30% bracket calculator.
Compound Interest
Project investment growth.