Burundi Income Tax Rates and Personal Allowances in 2019

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 2019.

Burundi PIT (Personal Income Tax Rates) in 2019

Individual Tax Types and Rates in 2021
Income BasisTax Rate
Personal IncomeSee income tax tables based on residency below
Dividends15%
Interest15%
Royalties15%
Business and professional income15%
Capital Gains15%

Personal Income Deduction and Allowances

Allowable deductions from taxable income include:

  • Employee's contribution towards pension, contributed to a qualified pension fund. The limit is set at 20% of the gross salary.
  • Max 15% of basic salary benefits relating to transportation.
  • Interest on treasury bills and bonds are exempt from tax.
Burundi Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from BIF0.00to BIF150,000.00
20%Income from BIF150,000.01 to BIF300,000.00
30%Income from BIF300,000.01 and above
Burundi Non-Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from BIF0.00to BIF150,000.00
20%Income from BIF150,000.01 to BIF300,000.00
30%Income from BIF300,000.01 and above

Income Tax in Burundi in 2019

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 2019 tax rates and thresholds used within the 2019 Burundi Salary Calculator. This means that if you are aware of a 2019 tax exemption or 2019 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 2019 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2019 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.

Burundi Corporation and Business Tax Rates in 2019

Corporation Tax Types and Rates in 2021
IncomeWithholding tax Rate
Corporation taxStandard rate - 30% of profit, 1% of turnover if a company makes losses
Investment income15%
Dividends15%
Interest15%
Royalties15%
Public tenders4% and 3% of the transactions (VAT exclusive) for residents and 15% for non-residents
Repatriation of branch profits15%
Sale of all properties and assets5% 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.

2019 Corporation Tax Deductions

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:

  • They are directly related to normal course of business.
  • Lead to the reduction of net assets of the business.
  • Are related to current year and supported by valid documentation.

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.