Burundi

{"ftc_utility":"medium","fbar_trigger_notes":"US expats employed in Burundi will typically hold a local BIF-denominated account at a Burundian bank such as Banque de Credit de Bujumbura or Interbank Burundi. Any account exceeding $10,000 USD equivalent at any point in the calendar year triggers FBAR filing. Local banking infrastructure is limited and account documentation practices may be informal.","ftc_utility_reason":"Burundi taxes residents on worldwide income at rates up to 35%, which can generate creditable foreign taxes against US liability. However, practical enforcement of Burundian tax on expats is inconsistent, meaning actual taxes paid locally may be lower than the statutory rate suggests, reducing FTC utility in practice.","presence_day_count_notes":"Burundi does not impose visa-based restrictions that would formally interrupt the 330-day physical presence count for US citizens. However, the security environment (US State Dept Level 2-3 advisory) and limited consular infrastructure create practical complications. Travelers should document all exits carefully.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":14000,"local_tax_rate_on_earned_income":0.35,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Foreign pension income is treated as ordinary income for Burundian tax residents and subject to progressive rates up to 35%. No special pension exemption exists.","tax_rate":0.35,"locally_taxed":true},"social_security":{"notes":"No US-Burundi totalization or income tax treaty exists. US Social Security payments received by a Burundi resident are foreign-source income and theoretically subject to local tax, though enforcement is minimal.","locally_taxed":true,"treaty_protection":false},"roth_distributions":{"notes":"No treaty exemption applies. Roth distributions could technically be taxable as foreign income for Burundian residents, though the distinction between principal and earnings is unlikely to be recognized locally. Tax administration capacity is very limited.","locally_taxed":true},"us_401k_ira_distributions":{"notes":"No tax treaty exists between the US and Burundi. Distributions from US 401(k) or IRA accounts received by a Burundi tax resident would be treated as foreign-source income and subject to Burundian progressive income tax at rates up to 35%. Practical enforcement is limited given weak tax administration capacity.","tax_rate":0.35,"locally_taxed":true,"treaty_protection":false}}

{"rate":0.35,"notes":"Burundi does not have a standalone capital gains tax. Gains are folded into ordinary income and taxed at progressive rates up to 35%.","details":{"tax_type":"Capital Gains Tax","country_name":"Burundi","country_iso_code":"BDI","source_references":["Burundi General Tax Code (Code General des Impots)","KPMG Africa tax guides","IMF Fiscal Affairs Department country notes"],"last_verified_date":"2026-06-03","general_description":"Capital gains are not taxed separately in Burundi. They are treated as ordinary income and subject to the standard progressive personal income tax schedule, with a top rate of 35%.","corporate_capital_gains":{"rate":0.3,"tax_treatment":"Taxed as ordinary corporate income at the standard corporate income tax rate of 30%."},"individual_capital_gains":{"rate":0.35,"tax_treatment":"Taxed as ordinary income at progressive rates up to 35%. No preferential rate or annual exempt amount is established under Burundian law."}}}

{"notes":"Dividends paid to residents and non-residents are subject to withholding tax. The standard withholding rate on dividends is 15%. This is generally a final tax for non-residents.","rates":[{"rate":0.15,"type":"withholding","notes":"Standard withholding rate applicable to dividend distributions to both resident and non-resident individuals. Burundi has a limited tax treaty network, so treaty reductions are rarely available."}]}