Burundi
Eastern Africa · BI · 0 treaties
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 |
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