Tax
Corporate tax at 30% with VAT since 2009
Burundi introduced VAT at 18% in 2009, replacing a transaction tax. Corporate income tax is 30%, and the Office Burundais des Recettes, created in 2009, unified collection that had previously been split across ministries.
Key rules
- Jurisdiction — The Office Burundais des Recettes assesses; administrative objection precedes appeal to the courts.
- Deadline — Corporate return: 31 March following the year end
- Deadline — Monthly VAT return: by the 15th of the following month
Governing law
- Loi n° 1/02 du 24 janvier 2013 relative à l'impôt sur les revenus
- Loi n° 1/12 du 29 juillet 2013 portant institution de la taxe sur la valeur ajoutée
- Loi portant création de l'Office Burundais des Recettes
In practice
The creation of a semi-autonomous revenue authority in 2009 and the introduction of VAT the same year were the two structural reforms of Burundian tax law, substantially raising collections from a very low base. Revenue remains heavily dependent on coffee and tea export duties and on customs.