Burundi

Paying Taxes in

Burundi

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 1 80 35% (1%) taxable profits (turnover) 35.7
Social security contributions 4 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
Value Added Tax (VAT) 12 146 18.0% value added not included
Totals: 24 274 46.2