Africa · Tax guide
Burundi
Burundi taxes company profits at 30% and charges VAT at 18%. Taxes are administered by the Office Burundais des Recettes (OBR).
At a glance
- Corporate income tax
- 30%
- VAT
- 18%
- Withholding on services abroad
- 15%
- Withholding on dividends
- 15%
Resident companies
Standard rate
Paid to non-residents
Tax on investment income
Corporate income tax
Companies pay 30% on profits, with a minimum tax on turnover. Quarterly advances are paid and the annual return is due by 31 March. Small businesses can pay a flat tax instead.
VAT
VAT is 18%, with a reduced rate on some goods. Returns are filed monthly by the 15th.
Payments abroad
Services paid to non-residents carry 15% withholding, and dividends carry 15%.
Key dates
- By the 15th of each monthVAT return
- QuarterlyIncome tax advances
- 31 MarchAnnual income tax return
Figures and sources
4 figures- Corporate income tax rate30%Under professional review
- Standard VAT rate18%Under professional review
- Withholding on services paid to non-residents15%Under professional review
- Withholding on dividends15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Burundi based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Burundi (a tax adviser in Burundi) before making compliance decisions.