What are the tax regulations in Burundi?



Modified on: Wed, 20 Aug, 2025 at 9:07 PM

TABLE OF CONTENTS

Employees

Employees are entitled to statutory benefits such as paid leave, social security, and labor protections.

Horizons, as the legal employer, deducts and remits taxes and social security contributions on behalf of the employee.


Statutory deductions are:

  • INSS: Contributions to the National Social Security Institute.
  • WHT: Withholding tax on income.


Contribution TypeEmployee RateEmployer Rate
INSS4%6%
WHT15%3%


Contractors

Contract ors are not entitled to statutory benefits like paid leave or social security.

They are responsible for handling their own taxes; clients do not deduct taxes.


Taxes for Independent Contractors

Management and Consultancy Fees by a Burundi resident:

  • 15% Withholding Tax (WHT).
  • 30% WHT if non-resident.



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