Capital: Gitega (Formerly Bujumbura)
Currency: Burundi franc (FBu)
Population: (2022 est.) 12,857,000
Official languages: Kirundi, French, English
Burundi, country in east-central Africa, south of the Equator. The landlocked country, a historic kingdom, is one of the few countries in Africa whose borders were not determined by colonial rulers. Agriculture is their main economic activity, employing 90% of the population. Apart from this, resources such as petroleum, copper and nickel are currently being explored as a potential source of income for the country.
The public holidays in Burundi are as follows;
Date & Holiday
- 1 Jan – New Year’s Day
- 2 Jan – New Year Holiday
- 5 Feb – Unity Day
- 6 Feb – Unity Day Holiday
- 6 Apr – President Ntaryamira Day
- 21 Apr – Aid el-Fithr
- 1 May – Labour Day
- 18 May – Ascension Day
- 28 Jun – Aid al-Hadj
- 1 Jul – Independence Day
- 15 Aug – Assumption Day
- 13 Oct – Prince Rwagasore Day
- 21 Oct – President Ndadaye Day
- 1 Nov – All Saints’ Day
- 25 Dec – Christmas Day
This cannot exceed 6 months.
Labor Law provides 20 days paid annual leave (one and two-thirds of a day for every month of service), after completion of 12 months of continuous service.
The duration of the maternity leave shall be of 12 weeks, with the possibility of extension to 14 weeks, of which at least 6 must be taken after the birth.
Workers are allowed fully paid paternity leave of 4 days on the birth of a child.
Minimally, a worker should be entitled to an income during first 6 months of illness. This income should be at least 45 per cent of the minimum wage. (Countries are free to opt for a system which guarantees 60 per cent of the last wages during the first 6 months of illness or even during the first year). A worker must be entitled to paid sick leave.
In accordance with the Burundian Labor Code, severance pay is not payable to a worker employed on daily wages and when a worker is dismissed for gross negligence. In the case of individual dismissals, the rate of severance pay is as follows: –
- One average monthly salary for workers with seniority of 3 to 5 years;
- Two average monthly salaries for workers with seniority of 5 to 10 years; and
- Three average monthly salaries for workers with seniority of more than 10 years.
13th / 14th Month Pay: There is no statutory requirement to pay the 13th or 14th months salary.
Type of Visa/Permit
Business Visa: Foreigners who intend to travel to Burundi for business related activities such as meetings must apply for a Business Visa. Validity is 90days. Documents required to obtain a business visa in Burundi are;
- Original, signed passport valid for 6 months beyond stay
- Two Burundi visa application forms
- Two recent 2 x 2 passport type photographs in color
- Letter from employer or sponsoring company, on company letterhead, introducing the applicant, indicating the applicant’s employment status/position held in the company, and clearly stating the purpose of travel to Burundi.
- Proof of Travel Arrangements
- International certificate of vaccination against yellow fever
Tourist Visa: Foreigners who intend to visit Burundi for short periods can obtain a tourist visa. Validity: 90days. Documents required to obtain a tourist visa in Burundi are;
- Original, signed passport valid for 6 months beyond stay
- Two Burundi visa application forms
- Two recent 2 x 2 passport type photographs in color
- Hotel Confirmation
- Proof of Travel Arrangements
- International certificate of vaccination against yellow fever
Missionary Visa: This visa is granted to foreigners visiting Burundi for missionary purposes. Validity is 90days. Documents required to obtain a missionary visa in Burundi are;
- Original, signed passport valid for 6 months beyond stay
- Two Burundi visa application forms
- Two recent 2 x 2 passport type photographs in color
- Letter of Invitation from inviting organization in Burundi introducing the applicant, and clearly stating the purpose of visit.
- Proof of Travel Arrangements
- International certificate of vaccination against yellow fever
Generally, notice period is fixed by collective agreement.
According to the Labor Code, Minimum length of notice period for termination of employment contract by an employer is;
- One month if the employee has the seniority (work experience with the firm) of less than 3 years;
- One month and a half (45 days) if the employee has the seniority of 3 to 5 years;
- Two months if the employee has the seniority of 5 to 10 years; and
- 3 months if the employee has the seniority of more than 10 years.
In accordance with the Burundian Labor Code, severance pay is not payable to a worker employed on daily wages and when a worker is dismissed for gross negligence.
In the case of individual dismissals, the rate of severance pay is as follows: –
- One average monthly salary for workers with seniority of 3 to 5 years;
- Two average monthly salaries for workers with seniority of 5 to 10 years; and
- Three average monthly salaries for workers with seniority of more than 10 years.
These include probationary period, annual leave, public holidays, sick leave, maternity leave, paternity leave, overtime pay, notice period, and severance pay. Statutory benefits also include social security benefits.
In accordance with the Labor Code, the normal hours of work are 8 hours a day and 45 hours a week.
In cases of urgent or exceptional work due to a higher demand of work, the employer has the right to extend working time to a limit of 15 hours per week, and 150 hours per year. Every hour considered as overtime entitle the worker to the following compensation: 35% for each of the first two hours worked after the legal weekly working time, or the weekly presence considered as equivalent; 60% for each of the following hours.
Generally, notice period is fixed by collective agreement. According to the Labor Code, Minimum length of notice period for termination of employment contract by an employer is
- One month if the employee has the seniority (work experience with the firm) of less than 3 years;
- One month and a half (45 days) if the employee has the seniority of 3 to 5 years;
- Two months if the employee has the seniority of 5 to 10 years; and
- 3 months if the employee has the seniority of more than 10 years.
Residents are taxed on worldwide income; non-residents are taxed only on Burundi-source income, including income generated from professional activities carried out in Burundi. An individual is taxed on employment income, business/professional income and investment income. Capital gains other than gains derived by a resident individual as part of business income are classified under a schedule where income is taxed at 15%. However, the only capital gains that are taxable for non-residents are those resulting from the sale of shares in a resident company or an interest in a building located in Burundi.
Additionally, capital gains on a transfer of real property that is the main residence of the transferor for at least three years, as well as capital gain on a corporate restructuring, are exempt from capital gains tax. Employment and business income is taxed at progressive rates up to 30%. PAYE is levied on employment income based on a progressive salary scale; the rate is limited to 30% of taxable income.
Taxable Income (BIF)
0 – 18million – 0%
1,800,001 – 3.6million – 20%
3,600,001 and above – 30%
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.
A deduction from taxable income is allowed for the employee’s contribution to the state pension (INSS). Contributions to a qualified pension fund or complementary social security contributions may be deducted from the Pay-As-You-Earn (PAYE) calculation, up to 20% of the employee’s gross income. Fringe benefits relating to transportation expenses not exceeding 15% of the basic salary are exempt, unless the employee benefits from a company car. Rental or compensatory allowances paid to an employee or on the employee’s behalf may be exempt, but if these benefits exceed 60% of the basic salary, the excess is treated as taxable income. Interest on treasury bills and bonds is exempt from income tax.
VAT is imposed on the sale of goods and the provision of services, and on imports. The standard VAT rate is 18%, with exemptions and zero-rating available in certain cases. A reduced rate of 10% applies to certain imports.
Payments Residents Non-residents
Dividends Exempt 15%
Inter 15% 15%
Royalties 15% 15%
Technical and
Management Service fees 15% 15%
Payments for a performance made to an artist, musician or sportsperson 15% 15%
Payments from public tender by public institution 4% 15%
Proceeds from real property, a financial asset or collection of personal property N/A 5%