Tax incentives

The tax incentives available to eligible investors are as follows:

• Exemption from customs duties on raw materials and equipment and especially special vehicles;

• Exemption from transfer duties in case of acquisition of fixed assets (land or building);

• Payment of countervailing duties of 5% instead of 10 to 25% on semi or finished products intended to carry out its investment project (consumables are not concerned);

• 5% or 2% reduction in the income tax rate (30%) depending on whether the promoter claims and proves that he/she employed at least 200 employees during the year or 20 and 200 Burundian employees;


After promulgation of the new code:

• Recognition of import VAT;

• Amortization of assets at 100%.