Paying Taxes in Burundi

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Burundi, as well as measures of administrative burden in paying taxes.

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Tax or mandatory contribution	Payments (number)	Notes on Payments	Time (hours)	Statutory tax rate	Tax base	Total tax rate (% profit)
Sales Tax	12		12	17.0%	purchases	250.4
Corporate income tax	1		80	35% (1%)	taxable profits (turnover)	17.7
Social security contributions	12		48	3.9%	gross salaries	4.4
Health insurance contribution	4		-	3.0%	gross salaries	3.4
Capital gains tax	0	paid jointly	-	35.0%	capital gains	1.8
Building tax	1		-	BIF 36	per square meter of developed land	0.5
Vehicle tax	1		-	3900 BIF per trimester	per truck operated	0.5
Land tax	1		-	BIF 3	per square meter of undeveloped land	0
Totals:	32		140			278.6

Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

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Paying Taxes in Burundi

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