| Burundi Income Tax Rates Personal income tax rates in Burundi are progressive between 0.5% - 35%.
Burundi Corporate Tax RateBurundi corporate tax rate is 35%.
Burundi tax system relies principally on indirect taxes, which account for approximately 75 percent of total tax revenues. The major indirect taxes are:
(i) Transaction Tax (TT) which generates a substantial amount of government revenue - set at 17 percent (similar to value added tax) but collected at the border crossings (The Value Added Tax replaced the transaction tax in Burundi on 01 July 2009)
(ii) the service tax set at 6 percent, also internal tax collected at the border on all import regardless of origin.
Taxes in Burundi
Other than personal income tax and corporate tax, Burundi levies certain taxes on imports, goods and services:
Imports are taxed in four categories:
- 0 rate for basic products
- 5 percent, applied generally to equipment and construction material and production inputs
- 15 percent, applied to intermediate imports (semifinished products) and mass transportation vehicles
- 30 percent applied consumption imports
In addition to import duties, imports may be subject to other types of duties and taxes:
- A transaction tax of applies to all imports (The Value Added Tax replaced the transaction tax in Burundi on 01 July 2009)
- A service tax of 6 percent. An internal tax collected at the border
- Taxes levied on certain categories of imports tariff surcharge (for textile imports), excise duties, consumption tax
Taxes on Dividents: 15%.
Burundi Sales Tax / Value Added Tax (VAT)There standard rate of Value Added Tax in Burundi is 18%. Exports are zero rated.
Burundi enacted the Value Added Tax (Taxe sur la Valeur Ajoutée - TVA) for the first time on 1 July 2009, replacing the Transaction Tax.
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