Income Tax – Individuals
0 – 1.8 million 0%
1 800 001 – 3.6 million 20%
3 600 001 and above 30%
Employment-Related Taxes
Payroll tax
When an employer makes employment income available to an employee, it must withhold, declare and remit the PAYE tax to the Burundi Revenue Authority within 15 days following the end of the month for which the tax was due. Where the employer is not the principal employer, it must withhold tax at 30%. Where the employer engages a casual labourer, the employer must withhold 15% of the taxable employment income over BIF150 000.
Social security
The contribution to the social security fund is 10% (6% by the employer and 4% by the employee), capped at BIF450 000 per month, and an additional 3% contribution by the employer, capped at BIF80 000 per month.