Burundi Business Registration Guide 2026

Overview — Business Registration in Burundi

The registration of companies in Burundi is governed by the OHADA Uniform Act on Commercial Companies and Burundi's Company Law. The Commercial Registry (Registre du Commerce et du Crédit Mobilier — RCCM) oversees company registration. The Office Burundais des Recettes (OBR) handles tax registration. The Agence de Promotion des Investissements (API) acts as the investment promotion agency, assisting foreign investors with registration and incentive applications. Burundi is a member of the East African Community (EAC) and the Organization for the Harmonization of Business Law in Africa (OHADA).

Company Types Under Burundian Law

Burundian law provides various business structures for investors:

• Société à Responsabilité Limitée (SARL) — most common structure, minimum 1 shareholder, maximum 50, minimum capital BIF 1,000,000, manager (gérant) required
• Société Anonyme (SA) — suitable for larger enterprises, minimum 7 shareholders, minimum capital BIF 10,000,000, board of directors required
• Branch (Succursale) — extension of a foreign company, must register with RCCM and appoint a local representative
• Sole proprietorship (Entreprise Individuelle) — individual trading under a registered business name
• Partnership (Société en Nom Collectif) — two or more persons carrying on business together

The SARL is the preferred vehicle for most small to medium-sized investors, offering limited liability and straightforward registration.

Incorporation Process — Step by Step

The typical company incorporation process in Burundi involves the following steps:

• Step 1 — Name reservation — Search and reserve the company name with the Commercial Registry
• Step 2 — Prepare documents — Draft statutes (statuts) and other incorporation documents, notarised by a notary
• Step 3 — Deposit capital — Deposit the share capital in a blocked bank account and obtain a certificate of deposit
• Step 4 — File with RCCM — Submit incorporation documents to the Commercial Registry for registration
• Step 5 — Tax registration — Obtain NIF from OBR
• Step 6 — Social security — Register with CNaPS (Social Security Fund)
• Step 7 — Business permit — Obtain any required sector-specific licences or permits

The total cost for a standard SARL registration varies depending on share capital and professional fees.

API Investment Incentives

The Agence de Promotion des Investissements (API) provides investment facilitation services and administers tax incentives for qualifying investments. Incentives available include:

• Investment Code incentives — tax exemptions and reductions for qualifying investments in priority sectors (agriculture, manufacturing, energy, technology)
• Special economic zones — exemptions from CIT, customs duties for companies in designated zones
• Pioneer status — tax holidays for qualifying new enterprises in priority sectors
• EAC regional incentives — benefits under the East African Community investment framework

Foreign investors should register with API to access these incentives. Minimum investment thresholds apply depending on the sector.

FAQs

Can a foreigner register a company in Burundi?

Yes, foreigners may register a company in Burundi without restrictions in most sectors. Certain regulated sectors (banking, insurance, mining, telecommunications) require specific approvals. A minimum share capital applies for foreign-owned SARLs.

How long does the full registration process take?

Name reservation: 1–3 days. Notarisation: 1–5 days. Commercial registration: 1–3 weeks. Tax registration: 1–3 days. Total: 2–6 weeks with professional assistance.

What are the annual compliance requirements for a Burundian company?

Annual return to RCCM, annual tax return (CIT), monthly TVA returns (if registered), monthly PAYE returns (if employing staff), and monthly CNaPS social security returns.

Disclaimer

This guide provides general information about business registration in Burundi for 2026. Laws, fees, and procedures may change. Always consult with a qualified Burundian corporate lawyer or API for advice specific to your situation. InvestmentKit does not provide legal advice.