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.