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BI Tax 2021

Burundi Tax Tables 2021 - Tax Rates and Thresholds in Burundi

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This page contains the tax table information used for the calculation of tax and payroll deductions in Burundi in 2021. These tax tables are used for the tax and payroll calculators published on iCalculator™ BI, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Burundi or would like to add to or suggest amendments to the information herein then please contact us.

Burundi Personal Income Tax Tables in 2021

The Income tax rates and personal allowances in Burundi are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Burundi Tax Calculator 2021.

Burundi Residents Income Tax Tables in 2021
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from BIF 0.000.00to BIF 1,800,000.00
20%Income from BIF 1,800,000.01 to BIF 3,600,000.00
30%Income from BIF 3,600,000.01 and above
Burundi Non-residents Income Tax Tables in 2021
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from BIF 0.000.00to BIF 1,800,000.00
20%Income from BIF 1,800,000.01 to BIF 3,600,000.00
30%Income from BIF 3,600,000.01 and above

Social security deductions made by employees are typically deductible as part of the taxable income calculation. This means that the portion of an employee's salary contributed towards social security is subtracted from their gross income before calculating the income tax. This practice reduces the taxable base, potentially lowering the individual's overall tax liability. Employers' contributions to social security on behalf of their employees may also be treated as business expenses, although the specifics may vary. This deductibility provides individuals with tax benefits and encourages participation in the social security system.

Burundi Social Security Rates in 2021

In Burundi, social security and payroll deductions are essential components of the country's labor and social welfare system. Both employees and employers contribute to these programs, which aim to provide financial security and support in various aspects of life.

Burundi Social Security in 2021: Rates for Employers and Employees
Social security categoryEmployeeEmployerTotal
Social Security Fund (CNaPS)3.5%6%9.5%
National Health Insurance Fund (CNAM)3%3%6%
National Pension Fund (CNAPS)1%0%1%
National Employment and Vocational Training Fund (FNEF)0%1%1%
Burundi Social Security in 2021: Earnings Thresholds for Employers and Employees
Social security categoryEmployeeEmployer
Min.Max.Min.Max.
Social Security Fund (CNaPS)n/aBIF 5,400,000.00n/aBIF 9,600,000.00
National Health Insurance Fund (CNAM)n/an/an/an/a
National Pension Fund (CNAPS)n/an/an/an/a
National Employment and Vocational Training Fund (FNEF)n/an/an/an/a

Types of Contributions:

  • National Social Security Institute (INSS): This institute manages social security programs in Burundi. Contributions to INSS fund several critical elements of social security, including:
    • Pension Benefits: Contributions made by both employees and employers go towards funding retirement pensions, ensuring financial support for individuals after they retire.
    • Healthcare: INSS contributions also cover healthcare expenses, providing access to medical services for employees and their dependents.
    • Family Allowances: A portion of the contributions is allocated to family allowances, supporting employees with families by providing financial assistance for child care and family welfare.
  • Occupational Risk Insurance: Contributions are also directed towards occupational risk insurance, which provides coverage for work-related injuries and illnesses, including medical care and compensation for affected employees.

Employer and Employee Contributions:

  • Both employers and employees contribute to INSS, with each party responsible for specific portions of the contributions. This dual contribution system ensures that the burden of funding social security is shared between employers and employees.

The social security and payroll deductions in Burundi play a vital role in providing employees and their families with financial security and support during various life events, from retirement to healthcare needs and family welfare.

Burundi VAT Rates in 2021

VAT rates for Burundi are reviewed annually, you can use the VAT Calculator to calculate VAT due in Burundi or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Burundi VAT Rates
VAT RateVAT Description
10%Food Imports and agricultural products
18%Standard Rate

Historic Tax Tables supported for Burundi

The following tax tables are supported by iCalculator™ BI as part of the suite of free tax tools we provide for Burundi.