Summary
Burundi's taxation is governed by a comprehensive legal framework applicable to both individuals and businesses, covering income, VAT, customs and excise, and registration and stamp duties. The primary statute is the General Tax Code (Code Général des Impôts, CGI), which consolidates the rules, principles, procedures, and obligations related to taxation, supplemented by the VAT Law (Law n°1/12 of 29 July 2013) and the Customs Code (Law n°1/02 of 11 January 2007). The regulatory framework is updated annually through the Finance Law (Loi de Finances). Other substantive laws within the regulatory framework can be found below. The official versions of the laws are in French and there are no official translations into other languages. The government regulating entity is the Burundi Revenue Authority (Office Burundais des Recettes, OBR).
The tax laws are available on the government website.