Burundi
Eastern Africa · BI · 0 treaties
What are the main tax rates in Burundi?
Burundi has a territorial tax system. The top personal income tax rate is 30%, and the corporate tax rate is 30%. The standard VAT is 18%.
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 15% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 18% |
| Personal income (top rate) | 30% |
| Capital gains | 15% |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is Burundi's tax system?
- Burundi operates a territorial tax system. This means taxes are typically levied on income earned within the country.
- What are the capital gains and dividend withholding tax rates in Burundi?
- Capital gains in Burundi are taxed at 15%. Dividend withholding tax is also 15%.
- How long does it take to become a tax resident in Burundi?
- To become a tax resident in Burundi, an individual must be present in the country for 183 days.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- physical presence over 183 days in a year
- main residence in Burundi
Official guidance indicates an individual becomes resident by being in Burundi for more than 183 days in a year, with no official domicile or citizenship-based rule shown. Leaving is comparatively easy because residency appears to end when the day-count test is no longer met and there is no stated exit tax or multi-year tail rule.
Source: Andersen Burundi Country Guide