30% standard rate (1% of turnover minimum if the company reports a loss).
Progressive: 0% up to BIF 1,800,000; 20% from BIF 1,800,001-3,600,000; 30% above BIF 3,600,000; flat 15% for non-residents.
18% standard VAT.
An individual is resident if they have their habitual abode in Burundi or are present for more than 183 days, confirmed via TaxAtlas. A 2013 income tax law reform moved Burundi from a purely territorial (source-only) system to a hybrid residence/source basis: resident individuals and companies are now taxed on worldwide income, while non-residents remain taxed only on Burundi-source income and profits attributable to a Burundi permanent establishment - confirmed via a detailed legal analysis of the reform.
No specific Controlled Foreign Company regime was identified in available sources this session, though the 2013 income tax reform is confirmed to have introduced new general anti-avoidance provisions alongside the shift to worldwide taxation of residents - the specific scope of those provisions (whether they include CFC-style attribution) was not further detailed in sources reviewed this session.
No statutory thin capitalization ratio was identified in available sources this session.
No domestic FBAR/Form 8938-equivalent requiring Burundi residents to self-report their own foreign accounts was identified. Institutional-level CRS/FATCA participation status was not independently confirmed this session. Separately and independently of local law, US citizens and Green Card holders with Burundi accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of local requirements.
Burundi has very limited treaty coverage, confirmed via TaxAtlas. Where treaties do exist, they generally follow OECD Model Tax Convention logic - dual-residence tie-breaker rules (permanent home, center of vital interests, habitual abode, nationality) and tax credit mechanisms to prevent double taxation - confirmed via a specialist expatriate tax source. A comprehensive named-partner list was not compiled this session. Separately, Burundi's Free Trade Zone regime offers a 0% corporate tax holiday for 10 years on qualifying non-resident-source profits, reverting to a 15% rate afterward, confirmed via a company-formation specialist source - a materially different (and much lower) rate than the general corporate regime.