Burundi Investment Income Guide 2026

Overview — Investment Income Taxation

Burundi taxes investment income through withholding taxes at source for most passive income streams. The withholding tax is generally a final tax for resident individuals, meaning no further tax reporting is required. For companies, withheld tax is creditable against corporate tax. For non-residents, withholding tax rates may be reduced under applicable double tax treaties. The investment landscape in Burundi includes government bonds, bank deposits, and direct investments in businesses. Residents are taxed on worldwide investment income.

Dividends — 15% WHT

Dividends paid by Burundian-resident companies are subject to withholding tax at 15% for resident shareholders. This is a final tax for resident individuals, meaning the dividend income is not included in the individual's PIT assessment. For corporate shareholders, the 15% WHT is a creditable advance payment against their CIT liability. For non-residents, the dividend WHT rate is generally 15% (may be reduced under applicable DTTs to 10–15%). Dividends paid to non-residents from companies in designated sectors may qualify for reduced rates.

Interest Income — 15% WHT

Interest income is subject to withholding tax at 15% for most sources:

• Government bonds and Treasury bills — 15% WHT (final for individuals, deducted at source)
• Bank deposit interest — 15% WHT
• Corporate bonds — 15% WHT on interest payments
• Loan interest — 15% WHT on interest paid to lenders

The 15% rate on interest is standard across most instruments. For individuals, the WHT is generally a final tax. Interest income from Burundian sources earned by non-residents is also subject to 15% WHT.

Royalties — 15% WHT

Royalties paid to non-residents for the use of intellectual property in Burundi are subject to withholding tax at 15%. This covers payments for trademarks, patents, copyrights, know-how, and technical services. For residents, royalty income is generally included in ordinary income and taxed at the recipient's applicable rate. Treaty relief may reduce the WHT rate for non-residents from treaty partner countries.

Capital Gains — 15%

Gains from the disposal of real property and shares are subject to CGT at 15% for both individuals and companies. This covers land, buildings, and securities located in or derived from Burundi. Residents are taxed on worldwide capital gains, while non-residents are taxed only on gains from Burundian assets.

FAQs

Do I need to report dividend income on my tax return?

If you are a resident individual, the 15% WHT on dividends is final, so no further reporting is needed. Non-residents and corporate shareholders should report and claim treaty relief where applicable.

Are foreign investment income and capital gains taxable in Burundi?

Yes, Burundi taxes residents on worldwide income. Foreign investment income and capital gains are generally taxable, though foreign tax credits may be available to relieve double taxation.

Can I claim a refund if WHT exceeds my tax liability?

Yes, where the WHT deducted exceeds the final tax liability, you can claim a refund from OBR by filing an annual return.

Disclaimer

This guide provides general information about Burundian investment income taxation 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.