General conditions of eligibility

Under Law No. 1/23 of 24th September 2009 determining the tax incentives provided by Law No. 1/24 of 10th September 2008 on the Burundi Investment Code, eligible Investments for the incentives are those that contribute in achieving the following objectives:

• Job creation and the training of local workforce,

• Creation, extension, diversification, modernization of industrial and agro-sylvo pastoral infrastructures and services,

• Encouraging investment in exporting industries and in economic sectors using local inputs,

• Creation of small and medium-sized enterprises and the development of micro-enterprises,

• Technologies transfer,

• Diversification of export sectors,

• The use of locally produced raw materials, particularly by stimulating production of goods and services for the domestic market,

• Movement creation upstream and downstream of the economy,

• Making investments in areas determined by the Finances Ministerial Ordinance

• Rehabilitation and extension of businesses.