🇧🇮 How tax works
in Burundi.

Loi 1/02 du 24 jan 2013 Art. 108 (monthly × 12) · National income tax guide

The calculation, explained.

OBR employment-income (IRE/IPR) monthly barème: 0% to BIF 150,000; 20% on the next slice to 300,000; 30% above; annualised ×12.

Secondary-employer flat 30% withholding and casual-employee 15% rules (Arts. 109–110) are excluded. Social-security and housing/transport indemnity adjustments are not modeled.

Doctors: employment and independent practice

The Burundi comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.

Tax brackets · BIF

Each rate applies only to the income inside that band.

Taxable income slice	Rate
0 – 1,800,000	0.0%
1,800,000 – 3,600,000	20.0%
Above 3,600,000	30.0%

Your worked example

Based on your €100,000 annual gross salary estimate, equivalent to BIF 335,577,994.

1. Annual input: BIF 335,577,994
2. Custom deductible expenses: − BIF 0
3. Modeled allowance / base deduction: − BIF 0
4. Modeled taxable base: BIF 335,577,994

Taxed portion	Rate	Tax
BIF 1,800,000	0.0%	BIF 0
BIF 1,800,000	20.0%	BIF 360,000
BIF 331,977,994	30.0%	BIF 99,593,398

5. Modeled tax credits (capped at tax due): − BIF 0
6. Included additional tax: BIF 0
7. Income tax: BIF 99,953,398
Effective rate = tax ÷ annual input: 29.8%
After income tax, before other deductions: BIF 235,624,596

Sources & assumptions

Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.

www.obr.bi — tax rates & rules ↗

Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.