Consumption taxes

Nature of the tax

Value Added Tax (VAT) since July 2009.

Tax rate

18%

Corporate taxes

Tax rate

Capital gains taxation

Capital gains are taxed at the same rate as ordinary income.

Main allowable deductions and tax credit

Deductions are provided to export companies, up to a certain limitation.

Double taxation treaties

Countries with whom a double taxation treaty have been signed

Burundi has not signed any Double Taxation Agreement.

Withholding taxes

Dividends: 15%, Interests: 15%, Royalties: 35%.

Bilateral agreement

Sources of fiscal information

Tax Authorities

Burundese Revenue Office (Office Burundais des Recettes)

Other domestic resources

Information on taxation in Burundi on Doing Business website