Burundi
Eastern Africa · BI · 0 生效条约伙伴
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%.
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.
税务信息
| 企业所得税 | 30% |
| 个人所得（最高税率） | 30% |
| 资本利得 | 15% |
| 增值税/商品及服务税（标准） | 18% |
| 税收制度 | territorial |
| 居住门槛 | 183 天 |
| 离境税 | 不 |
税务居民身份
- 在一年中实际居住超过183天
- 布隆迪主要住所
官方指南表明，个人在布隆迪居住超过 183 天即成为居民，没有显示官方的住所或国籍规定。离开相对容易，因为当不再满足天数测试时，居留权似乎就结束了，并且没有规定退出税或多年追溯规则。