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.
| Income Basis | Tax Rate |
|---|---|
| Personal Income | See income tax tables based on residency below |
| Dividends | 15% |
| Interest | 15% |
| Royalties | 15% |
| Business and professional income | 15% |
| Capital Gains | 15% |
Allowable deductions from taxable income include:
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 0% | Income from BIF 0.000.00 | to | BIF 150,000.00 |
| 20% | Income from BIF 150,000.01 | to | BIF 300,000.00 |
| 30% | Income from BIF 300,000.01 | and above | |
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 0% | Income from BIF 0.000.00 | to | BIF 150,000.00 |
| 20% | Income from BIF 150,000.01 | to | BIF 300,000.00 |
| 30% | Income from BIF 300,000.01 | and above | |
Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Burundi periodically and typically updated each year. Not that not all tax rates and thresholds in Burundi change annually, alterations to tax policy to support strategic economic growth in Burundi mean that the certain areas may be focused on to provide specific tax relief in Burundi or support growth in certain areas (overseas invstment in Burundi for example may mean reduced non-resident income tax rates in Burundi for a period).
When tax policy in Burundi changes, the resultant tax tables also change. Tax tables in Burundi are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Burundi, the Burundi tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Burundi for example).
Burundi Tax Tables may also be referred to as Burundi Tax Slabs, Burundi personal allowances and tax thresholds or Burundi business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2021 tax rates and thresholds used within the 2021 Burundi Salary Calculator. This means that if you are aware of a 2021 tax exemption or 2021 tax allowance in Burundi that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Burundi Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Burundi Salary Calculator to suit our users needs. Our aim is to keep tax calculations in Burundi simple, we achieve this my making the Burundi tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2021 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2021 tax calculations, simply contact us and we will adjust the tool.
Choose a specific income tax year to see the Burundi income tax rates and personal allowances used in the associated income tax calculator for the same tax year.
| Income | Withholding tax Rate |
|---|---|
| Corporation tax | Standard rate - 30% of profit, 1% of turnover if a company makes losses |
| Investment income | 15% |
| Dividends | 15% |
| Interest | 15% |
| Royalties | 15% |
| Public tenders | 4% and 3% of the transactions (VAT exclusive) for residents and 15% for non-residents |
| Repatriation of branch profits | 15% |
| Sale of all properties and assets | 5% for non-residents(to be withheld by the resident), not applicable on residents |
In addition to these taxes, technical and management fees and payments made to artists for performances of arts, sports or music are charged at the rate of 15% to both residents and non-residents.
Expenses that are essential for business operations and reduce net assets are deductible from corporate taxable income. These expenses should be related to the current year and supported by valid documentation.
Expenses are deductible if:
In addition to this, losses made by business can be carried forward for five tax periods. Also, foreign tax paid on the same income abroad may be credited against Burundi tax, but the credit is limited to the amount of Burundi tax payable on foreign income.