Burundi Corporate Tax Guide 2026

Overview — Corporate Tax in Burundi

Corporate tax in Burundi is governed by the Code Général des Impôts and administered by the Office Burundais des Recettes (OBR). A company is tax resident if it has its registered office (siège social) in Burundi or its place of effective management in Burundi. Resident companies are taxed on worldwide income. Non-resident companies with a permanent establishment in Burundi are taxed on Burundi-source income only. Companies must register for tax with OBR and obtain a Taxpayer Identification Number (NIF). The tax year aligns with the calendar year. Annual returns are due within four months after the end of the accounting period.

Standard Corporate Tax Rate — 30%

The standard CIT rate for resident companies in Burundi is 30% of taxable profits. Non-resident companies with a permanent establishment are also taxed at 30% on Burundi-source income. Taxable profit is computed as gross revenue less allowable deductions including operating expenses, depreciation (capital allowances), interest costs, and losses carried forward. Losses may be carried forward for up to 3 years. Capital gains are taxed at a separate 15% rate rather than included in ordinary income.

Minimum Tax — 1% of Turnover

Burundi imposes a minimum tax of 1% of annual turnover. If the computed CIT based on taxable profit is less than 1% of turnover, the minimum tax applies. This ensures every operating company contributes a baseline tax regardless of profitability. The minimum tax is payable even when the company makes a loss. It applies to most business activities except those specifically exempted.

Reduced Rates & Incentives

Burundi offers reduced CIT rates and incentives for qualifying activities:

• Agriculture enterprises — reduced CIT rates and potential tax holidays for qualifying agricultural activities
• Mining enterprises — preferential tax treatment under the mining code, including reduced rates and extended loss carryforwards
• Export-oriented enterprises — preferential tax treatment for companies exporting a significant portion of production
• Investment zones — tax incentives for investments in designated industrial zones and special economic zones

Companies should apply for incentive status before commencing operations.

Capital Allowances

Depreciation is not deductible for tax purposes. Instead, capital allowances are available on qualifying fixed assets:

• Industrial buildings — 5% per annum straight line
• Plant and machinery — 15% per annum reducing balance
• Motor vehicles — 20% per annum reducing balance
• Computer equipment — 25% per annum straight line
• Furniture and fittings — 10% per annum reducing balance

Capital allowances are claimed in the annual tax return. Unrelieved capital allowances may be carried forward indefinitely.

FAQs

What is the penalty for late filing of corporate tax returns?

Late filing attracts penalties and interest on unpaid tax. OBR imposes penalties on late payments, plus interest on unpaid amounts. Additional penalties may apply for failure to maintain proper records.

Can foreign companies claim treaty relief?

Burundi has a limited network of double tax treaties. Treaty relief may reduce withholding tax rates on dividends, interest, and royalties paid to non-residents from treaty partner countries.

Is foreign income of a Burundian company taxable?

Yes, Burundi taxes resident companies on worldwide income. Foreign-source income is generally taxable, though foreign tax credits may be available to relieve double taxation under applicable treaties.

Disclaimer

This guide provides general information about Burundian corporate tax for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Burundian tax advisor or the Office Burundais des Recettes for advice specific to your situation. InvestmentKit does not provide tax advice.