BI · Africa · BIF
Burundi
Tax rates
Income Tax
30%
Top rate, progressive scale
Corporate Tax
30%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
18%
Standard rate
Source: Office Burundais des Recettes (OBR) — FAQ: base taxable de la TVA et le taux · as of 2016-08-09Wealth Tax
0%
Not levied
No verified data yet for: Capital Gains Tax, Crypto Tax.
Estimate your income tax on a salary with the income tax calculator.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| BIF 0 | 0% |
| BIF 150,001 | 20% |
| BIF 300,001 | 30% |
Article 108's scale for the IPR (the tax on employment income) is stated per calendar month rather than annually; the thresholds above are monthly amounts, not annual.
Burundi taxes monthly employment income through a tax called the IPR. Article 108 of the 2013 income tax law sets a monthly progressive scale: 0% up to BIF 150,000, 20% on the tranche from BIF 150,001 to 300,000, and 30% — the top rate — above BIF 300,000.
VAT
VAT applies through the retail stage at an ordinary rate of 18%.
In practice
- Filing
VAT registration is mandatory once a person's turnover reaches or exceeds BIF 100,000,000 over a rolling 12-month period. Registered taxpayers file a monthly VAT return and pay the tax due by the 15th of the following month.
Source: Republique du Burundi — Loi n°1/12 du 29 juillet 2013 portant revision de la loi n°1/02 du 17 fevrier 2009 portant institution de la Taxe sur la Valeur Ajoutee · as of 2013-07-29- Exemptions
Burundi exempts life, health and medical insurance and core financial services (credit, currency exchange, securities, insurance intermediation, fund management), sales of residential buildings and undeveloped land, long-term residential property leasing, medical, paramedical and dental care and medicines, education, social-welfare services, unprocessed agricultural products, and public transport by bus or minibus with 14 or more seats.
Source: Republique du Burundi — Loi n°1/12 du 29 juillet 2013 portant revision de la loi n°1/02 du 17 fevrier 2009 portant institution de la Taxe sur la Valeur Ajoutee · as of 2013-07-29
Wealth Tax
No net wealth tax identified in Burundi's tax framework. The official tax authority (Office Burundais des Recettes) laws and regulations listing covers income tax, VAT, and customs/excise duties, with no wealth or net-worth tax on individuals among them.